quinta-feira, 28 de dezembro de 2017

«POR UMA ESTRATÉGIA DE CIDADE SUSTENTÁVEL»




Da Nota de Abertura:
«A publicação do livro Economic Foundations For Sustainable Urbanization. A Study on Three-Plonged Approach. Planned City Extensions, Legal Framework, And Municipal Finance da autoria de Serge Salat, Loeiz Bourdic e Marco Kamiya, numa co-edição da United Nations Human Settlements Programe (UN-HABITAT. FOR A BETTER URBAN FUTURE) e do Urban Morphologie Institut and Complex System de Paris, em tradução para a língua portuguesa, tem como objectivo permitir que todos aqueles que se interessam pelo planeamento das cidades, da sua governança e do seu enquadramento financeiro sustentável possam, a partir deste documento estratégico, recolher ensinamento teórico e prático para a resolução dos problemas que afectam as nossas vilas, cidades e áreas metropolitanas. Assim, numa parceria entre a UN-HABITAT, o Laboratório de Habitação Básica, o CICS.Nova_UMinho, a Câmara Municipal de Évora e as Edições Afrontamento foi possível traduzir e editar este trabalho dos três referidos autores, o qual aparece com o título Por uma estratégia de cidade sustentável: Expansão Urbana Planeada, Quadro Legal e Financiamento Autárquico. O livro associa outros textos de investigadores portugueses sobre a mesma problemática em torno da cidade e da habitação em Portugal em termos históricos, teórico-metodológicos e estudos de caso, como veremos seguidamente. Na Introdução os autores definem como prioridade da UN-HABITAT apoiar os dirigentes dos municípios e das cidades a alcançar a urbanização sustentável, fornecendo métodos e sistemas de planeamento urbano, que permitam lidar com desafios tais como o crescimento da população, o alastramento urbano, a pobreza, a desigualdade, a poluição, o trânsito bem como a biodiversidade urbana, a mobilidade e a energia. Assim, o objectivo principal deste estudo é fornecer aos governos locais e respectivos departamentos de planeamento uma abordagem racional integrada para a Expansão Urbana Planeada.  (...)»

sexta-feira, 22 de dezembro de 2017

BOAS FESTAS ! | Com «How to Make the Holidays More Sustainable»





«The holiday season is upon us, and with it a myriad of anxieties, from finding the perfect gift, to braving winter travel, to figuring out how exactly we’re going to pay for everything. It can also be a challenge to balance the excesses of the season with the desire to live sustainably.
Before you give up and drown your sorrows in eggnog, know that you can take steps to celebrate conscientiously but still have the holiday you want. In addition to the general advice you’ve probably heard before (buy local, buy organic, travel via public transit when possible), here are some basic tips for a more sustainable holiday season. (...)».


segunda-feira, 18 de dezembro de 2017

«There is no sustainability without a balance sheet»

«(...)
Accounting for natural and social capital is not covered by the International Financial Reporting Standards (IFRS) or current non-financial valuation practices. We propose that alignment on the value perspective, scope and “balance sheet” stock accounting will need to happen if the private sector is to operate in a world defined by the Planetary Boundaries, the Sustainable Development Goals and the Paris Climate Agreement». Leia na integra.



segunda-feira, 11 de dezembro de 2017

«A Future-Proof / Built Environment»



SUMMARY
«The circular revolution in the Construction & Real Estate sector has started. Being the largest consumer of raw materials worldwide, it is high time for the sector to reform. In this publication, we share what we have learned as ABN AMRO, using examples from our circular pavilion in the Zuidas district of Amsterdam (Circl). We show what opportunities and business models there are for entrepreneurs in the construction industry. As doing nothing is no longer an option, we prefer a ‘right to copy’ rather than ‘copyright’. The transition to a circular economy must be accelerated.
The Dutch Government has the ambition to be 50% circular by 2030, and fully circular by 2050. Based on these objectives, we set out the potential market for the five circular business models that we use as a bank, here at ABN AMRO. The current construction industry must bend, slowly but surely, to get all the subsectors on board and close the loop. We see new opportunities for all subsectors in the resulting ‘construction circle’. Existing players will have to find a new position in that circle (suppliers will become service providers, demolition businesses will become suppliers), while new players will help accelerate the transition to a circular economy. These could be startups using 3D printing technology or digitally driven sharing platforms. The transition to a circular economy requires a new mindset from all parties and new forms of far-reaching cooperation. Current practice has proved difficult to change, but the lessons and creative solutions in Circl, and elsewhere, show that it is possible. We can do it together!».



sexta-feira, 8 de dezembro de 2017

AL GORE | «Verdade ao Poder»



«Uma Sequela Inconveniente: Verdade ao Poder" é um ousado apelo à ação, que não só descreve como o futuro da civilização se encontra ameaçado, como fornece conselhos concretos para que a sua voz seja ouvida na luta pela resolução da crise ambiental num momento em que as soluções de que necessitamos surgem em todo o mundo. O ex-vice-presidente Al Gore, que nos últimos 40 anos tem mantido o tema das alterações climáticas na linha da frente, reúne investigação científica, histórias pessoais e observações ousadas para documentar a velocidade crescente e o alcance cada vez maior do aquecimento global enquanto debate as muitas soluções agora disponíveis. Revela com uma clareza e uma certeza revigorantes que os dados acerca da crise ambiental não estão em causa e que, se não se agir, as consequências para o mundo serão desastrosas. Al Gore associa com destreza o aumento da temperatura da Terra, às inundações, ao vírus Zika, à agitação política e a outros desastres da década passada, revelando até que ponto podem os efeitos das alterações climáticas ser ainda mais abrangentes do que pensamos. Uma apaixonante viagem que deixa o leitor cheio de esperança, de ânsia de agir e o conhecimento para o fazer, este livro é imprescindível para todos os que gostam profundamente do planeta». 


sexta-feira, 1 de dezembro de 2017

«ACSI Governance Guidelines /A guide to investor expectations of listed Australian companies»





«ACSI’s Governance Guidelines (Guidelines) are a clear statement of our members’ expectations about the governance practices of the companies they invest in.
‘Corporate governance involves a set of relationships between a company’s management, its board, its shareholders, and other stakeholders. Corporate governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined.
’1 Positively influencing the way business is conducted by providing guidance to companies on how to cultivate policies and practices that enshrine good governance is one way our members maximise investment outcomes for their beneficiaries.
 The purpose of these Guidelines is to provide insights about governance issues which are of material concern to our members. The Guidelines articulate the issues that we focus on in our engagement work with companies and the factors we take into consideration when determining our voting recommendations».



«POLICY LEVERS FOR A LOW-CARBON CIRCULAR ECONOMY»





«THIS REPORT EXAMINES POLICY LEVERS TO ACCELERATE THE TRANSITION TO A LOW-CARBON CIRCULAR ECONOMY. It is based on legal policy mapping and stakeholder consultation, combining a European Union (EU) perspective with insights into front-running member states, and focusing on two value chains (construction and mobility) and four material streams (aluminium, cement, plastics and steel), which are responsible for 70 percent of the EU’s industrial greenhouse gas emissions». 



quarta-feira, 15 de novembro de 2017

«POLICY LEVERS FOR A LOW-CARBON CIRCULAR ECONOMY»



«INTRODUCTION
The Paris Agreement calls for bold action to mitigate climate change.1 This cannot be achieved by renewable energy and energy efficiency alone and requires a fundamental shift in the way we produce, use and recover materials and products.
The circular economy is “restorative and regenerative by design, aiming to keep products, components, and materials at their highest utility and value at all times”. 2 It is a far-reaching concept aiming to optimise the way our economies deliver upon societal needs, and can play a crucial role in realising the transformational change needed to meet European climate targets.3
Climate change and circular economy policies are complementary, yet the potential synergies between these two policy fields are under-utilised and far from optimised. Important first steps toward a low-carbon circular economy are being taken by the European Union (EU) and front-running member states such as Finland, France, Germany, The Netherlands and the United Kingdom.
This study forms part of a broader project led by the European Climate Foundation’s Industrial Innovation for Competitiveness (i24c) initiative, which seeks to quantify the emissions reduction potential of circulaODUCTION
The Paris Agreement calls for bold action to mitigate climate change.1 This cannot be achieved by renewable energy and energy efficiency alone and requires a fundamental shift in the way we produce, use and recover materials and products.
The circular economy is “restorative and regenerative by design, aiming to keep products, components, and materials at their highest utility and value at all times”. 2 It is a far-reaching concept aiming to optimise the way our economies deliver upon societal needs, and can play a crucial role in realising the transformational change needed to meet European climate targets.3
Climate change and circular economy policies are complementary, yet the potential synergies between these two policy fields are under-utilised and far from optimised. Important first steps toward a low-carbon circular economy are being taken by the European Union (EU) and front-running member states such as Finland, France, Germany, The Netherlands and the United Kingdom.
This study forms part of a broader project led by the European Climate Foundation’s Industrial Innovation for Competitiveness (i24c) initiative, which seeks to quantify the emissions reduction potential of circular economy strategies in the EU. (...)»



quinta-feira, 9 de novembro de 2017

«Evaluating Progress on Climate Change»




Um excerto da Introdução:
«Two years after the breakthrough achievement of the Paris Agreement, we asked global sustainability experts representing business, government, NGOs and academia to evaluate progress made by the global community on addressing climate change generally and implementing the Agreement specifically. Our expert panel’s assessment is bleak. 
More than half of these sustainability practitioners think that the global community is simply not moving fast enough to avert major damage by climate change, and fewer than one-third of respondents believe that we are making good progress implementing the global framework. Recent developments like the U.S. decision to pull out of the treaty and the rise of nationalist and protectionist agendas have fuelled pessimism about the future outlook of global frameworks and collective action. Experts also call out the absence of binding measures and lack of capital as major roadblocks to the achievement of the Paris goals. (...)» 


terça-feira, 7 de novembro de 2017

«How to build a board that's competent for sustainability»






Termina assim:
«(...) Climate change, water scarcity, labor inequality, product safety. These are just a few sustainability issues affecting the bottom line of businesses. By understanding the impact of these risks on their companies and making them part of decision making, boards can meet the demands of a growing number of investors around the world — and unlock real business opportunities».



terça-feira, 31 de outubro de 2017

«Online and integrated trend moves non-financial reporting further into the mainstream»




Veja aqui

«Welcome to our fifth report
Online and integrated trend moves non-financial reporting further into the mainstream
I’m delighted to introduce the fifth edition of Reporting matters. This year’s examination of 157 sustainability reports from WBCSD member companies shows there is clear progress towards the bold, transformative change in reporting that’s an essential part of delivering the Sustainable Development Goals (SDGs)». Continue a ler na página 2.





sexta-feira, 27 de outubro de 2017

RELATÓRIOS REAIS (1) | Symantec



Da mensagem do CEO:
« (...)
The very nature of our business—ensuring the security, availability, and integrity of our customers’ information—requires a culture of global responsibility. Symantec continues to follow the United Nations Global Compact’s 10 principles to protect human rights, uphold ethical labor conditions, preserve the environment, and combat corruption. We also embrace the United Nations Sustainable Development Goals (SDGs) relevant to our business. Throughout this report, we describe how we are contributing toward progress on specific SDG targets. We have spent much of this transitional year integrating our workforce and driving operational efficiencies. While we’ve experienced a great deal of change, we remain committed to achieving our goals. Here are some of this year’s highlights: 

•  Greenhouse gas (GHG) reduction: In FY17, we reduced our GHG emissions by 15 percent, far surpassing our three percent annual reduction target. This achievement puts us well on track to meet or exceed our 10-year, 30 percent 
 reduction goal. We remain committed to environmental stewardship and are excited to report on our progress. (...)».


CONTABILIDADE DO CAPITAL NATURAL



Também sobre o Capital Natural e em ambiente do Fórum que vai ter lugar no próximo mês de novembro 2017, este artigo: «Can accounting standards advance the natural capital agenda?». Uma passagem:
«(...)
Primarily designed to support the decision making of governments, the SEEA provides a standardised set of concepts, terms and definitions to integrate environmental data with standard economic data (such as GDP) and hence standardise the discussion of natural capital in decision making. Thus, rather than seeing issues of deforestation, biodiversity loss and climate change as “environmental”, the SEEA provides a framing and an information base to support more systemic analysis of the issues in a way that recognises the inherent complexity and depth of the relationship between humans and the environment. The momentum that is building in the implementation and development of the SEEA is driven by its willingness and capacity to engage with these systemic issues.
No doubt, the SEEA does not provide a perfect representation of these systemic relationships. No single framework or perspective can. Indeed, standard corporate and economic accounting frameworks do not provide perfect representations of the corporate and economic systems that they describe. This, however, would be the wrong benchmark. The question instead is whether the information organised via natural capital accounting framework can provide a better basis for decision making and for communicating, in a standardised way, the structure and trends of our relationship with natural capital. Increasingly, companies and countries are answering yes. 
There is a range of barriers to the further advance of natural capital accounting. There is the need to advance methods and techniques on data, but of course, there will forever be a desire for more data and better measurement. There is the need for developing the information infrastructure, analytical techniques and decision-making tools that can utilise the extended information set. There is the need to develop effective presentations of the broad range of information and communicate the integrated environmental-economic picture appropriately. There is a need for heightened dialogue between natural capital accounting communities and standard setters.
Above all, however, is the need to recognise that our society has entrenched silos that divide our understanding of economic, environmental and social factors and hence impose blindfolds on our ability to see systemic connections. These silos are evident in our education system and our institutional structures and are ultimately reflected in our collective lack of urgency in the face of evident systemic environmental change. 
Natural capital accounting, using standards such as the SEEA, cannot overcome these challenges on its own. It can, however, provide a platform and common language for discussion across sectors, disciplines and countries. There is now a real opportunity to harness all of our individual understandings and perspectives, we must take it. (...)». Leia na integra


terça-feira, 24 de outubro de 2017

«2017 World Forum on Natural Capital» | 27-28 novembro 2017



«This year we have chosen three questions to kick-start the conversation. How do we support better decision-making? How do we put natural capital at the heart of the green economy? How can we create pathways to the Global Goals for 2030?».


quarta-feira, 4 de outubro de 2017

«Towards a sustainable economy /The commercial imperative for business to deliver the UN Sustainable Development Goals»

Disponível aqui.


Executive summary

«Achieving the SDGs will be both a unique opportunity and a profound challenge. To maximise the chances of delivering the SDGs effectively and efficiently by 2030, a compelling business narrative and a systemic approach are required to help shift current thinking about economic progress towards models that deliver sustainable development. Without this shift, business commitment is unlikely to be sustained and rewarded with commercial success.
Comprehensively assessing business cases across 17 Goals and turning them into a practical and inspiring agenda is challenging for business and individual leaders, but there is an emerging commercial case for moving towards a sustainable economy. This report shows that there are strong indications of robust commercial incentives to see the SDGs succeed, and for business to help deliver them. Not only are there sizeable growth opportunities associated with implementing the SDGs, but failing to do so would undermine business continuity and stability.
Given the significant interdependencies between the SDGs, and their scale and urgency, cherry-picking the SDGs that have the easiest business case would be insufficient and potentially counterproductive. A more holistic approach is needed, whereby the SDGs are presented as a vision for the future of business in society that is capable of: inspiring interest and creativity, identifying opportunities for future growth, and framing strategy for difficult trade-offs and problem solving. Companies will have to focus on a systems approach to actively help ‘rewire’ the operating context». Leia mais.


sábado, 30 de setembro de 2017

Economia Circular em Portugal




e




«ESSENTIAL GUIDE TO SOCIAL AND HUMAN CAPITAL ACCOUNTING»



«The Guide focuses on practical examples and suggested tools and guidance for how social and hum an capital can be integrated into decision making, in ways that develop resilient and sustainable business models.
This guide will help you to put numbers on the issues that will affect the future of your organization.
The Guide has been developed by finance teams for finance teams, but will also be of interest to anyone seeking to understand the key challenges faced by organizations when undertaking social and human capital accounting. 
Practical tools for finance professionals are at the core of the Guide. It includes case studies to bring social and human capital accounting to life.
The guide is based on the challenges finance professionals have experienced and the solutions and benefits they have derived». Saiba mais na Accounting for Sustainability - A4S.


domingo, 24 de setembro de 2017

Convenção do «Integrated Reporting» | 12-13 OUT 2017





A propósito, do que a  ACCA (the Association of Chartered Certified Accountants) diz sobre o <IR>:
«When IIRC was formed and integrated reporting began to be incorporated into mainstream corporate reporting, we felt it was important to reflect this in the ACCA Qualification. So in 2014, we became the first global professional body to examine <IR> across our final stage syllabus. To lead by example, we joined IIRC’s Pilot Programme (now <IR> Business Network) for reporting entities when it was launched in 2011. We have found that integrated reporting really captured how we seek to operate and develop ACCA, as a professional body». Leia mais.





sexta-feira, 22 de setembro de 2017

Trabalho Conjunto pelo «Verde»: Yale e WBCSD





«Recognizing the critical role that private capital flows will play in moving society toward a more sustainable future, Yale University has launched the Yale Initiative on Sustainable Finance (YISF). This new academic effort will provide high-quality research on the flow of capital into sustainability-oriented projects and sustainable companies. (...)». Continue a ler.


«The Reporting Exchange»



Veja aqui



«The challenge

The reporting world is complex. Understanding what, where and how to report sustainability information, while keeping up with the latest developments, is tough and time consuming».



quinta-feira, 21 de setembro de 2017

«CITIES IN THE CIRCULAR ECONOMY: The Role of Digital Technology»



Um excerto:
«(...)
With its stated vision to accelerate the transition towards a circular economy, the Foundation directs its activities towards the most catalytic actions and actors. As such, the Foundation focuses on cities due to their role in shaping the global economy, with 54% of the world’s population living in urban areas and accounting for 85% of global GDP generation. Cities are also aggregators of materials and nutrients, accounting for 75% of natural resource consumption, 50% of global waste production, and 60-80% of greenhouse gas emissions. This combination of factors creates a unique context for the transition to a circular economy both in terms of challenges and opportunities. The Foundation has been working with its global partner Google to explore the crucial role of technology in enabling key aspects of the transition towards the circular economy in cities. (...)».



quarta-feira, 20 de setembro de 2017

JORNADAS EUROPEIAS DO PATRIMÓNIO 2017




«O tema deste ano Património e Natureza. pretende chamar a atenção para a importância da relação entre as pessoas, as comunidades, os lugares e a sua História, mostrando como o património e a natureza se cruzam nas suas diferentes expressões - mais urbanas ou mais rurais - e para a necessidade de preservar e valorizar esta relação, fundamental para a qualidade da vida, para a qualificação do território e para o reforço de identidades. A relação Património e Natureza pode ser uma fonte inesgotável de conhecimento, de criatividade e de recreação, e nela reside um enorme potencial para um desenvolvimento cultural, social e económico, equilibrados. Pretendemos também enfatizar que esse desenvolvimento deverá ser sustentável, não comprometendo definitivamente as perspetivas de futuro; as alterações climáticas, decorrentes do aquecimento global do planeta, e os epifenómenos daí decorrentes, como cheias, deslizamentos de terras e incêndios, que começam a colocar em causa a permanência de muito património construído e natural para o futuro, obrigando a alocação de muitos recursos que poderiam ser dirigidos a áreas mais carentes e urgentes». Saiba mais.



ROBERT H. HERZ | «More Accounting Changes»



«This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work, reflecting: developments in financial reporting (including those relating to international convergence of accounting standards); global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; a discussion of whether the U.S. is falling behind in corporate reporting ; the rise of 'Integrated Reporting'; the work of the Sustainability Accounting Standards Board (chaired by Michael Bloomberg); and recent regulatory developments emanating from the financial crisis and their interrelationship with financial reporting».
Mais sobre o livro no «The CPA Journal».



sábado, 16 de setembro de 2017

«Sustainability Performance Data»





Sobre o propósito da publicação:«“Effective internal controls are good for business.” This is perhaps an interesting way to introduce the purpose of this thought paper, but, as its authors, our collective knowledge is very straightforward in this regard. Internal controls have value beyond compliance and external financial reporting. Effective internal controls can help organizations grow on a sustained basis, with confidence and integrity in all types of information».



sexta-feira, 15 de setembro de 2017

A FORÇA DA ARTE





«Nos últimos 10 anos, o vídeo revelou-se um recurso cada vez mais incontornável para a arte nos oferecer uma expressão única das tensões e inquietações que marcam a sociedade atual. A aptidão deste suporte para a criação e circulação de imagens, vozes e histórias tornaram-no uma ferramenta fundamental para os artistas contemporâneos analisarem os impactos socioeconómicos dos acontecimentos do quotidiano. Tensão & Conflito. Arte em vídeo após 2008 foca-se precisamente numa excecional seleção de representações artísticas que, com rara eloquência, recorreram ao vídeo para registar os impactos e as consequências da crise financeira global de 2008». Leia mais sobre a exposição no maat a que se refere esta transcrição. 
E com este post queremos dizer que o papel da Cultura e das Artes no Desenvolvimento Sustentável  nos vai ocupar neste blogue. E desde já a formulação de Desenvolvimento Sustentável (ou Verde ou Sustentabilidade, outras das designações equivalentes) que adotamos:


DS = Economia, Ambiente, Social, Governação, Cultura



OBJETIVOS DO DESENVOLVIMENTO SUSTENTÁVEL (ODS)


Necessariamente, temos de ter presente os Objetivos do Desenvolvimento Sustentável. Comecemos a olhar e a vê-los na perspetiva da Europa.




FURACÕES






Estamos a iniciar este blogue numa altura nunca antes vista: com furacões de rara intensidade. O que dizem os especialistas: Clima anormal está a alimentar furacão "Irma", diz meteorologista.



quinta-feira, 7 de setembro de 2017

«ORGANIZAÇÕES VERDES»: herdeiro natural do blogue «O Iscal é verde»


O blogue ORGANIZAÇÕES VERDES é o direto herdeiro de um outro: O ISCAL É VERDE. Blogue este que também já ia na segunda  «morada». Tivemos alguns problemas técnicos e depois de refletirmos decidimos que era mais produtivo começar de novo. Aproveitar para depurarmos e com a mesma visão: assunção do paradigma DESENVOLVIMENTO SUSTENTÁVEL e com isso contribuir para que as organizações ponham «o verde» no seu ADN. Em particular, neste blogue queremos ir ao encontro das necessidades nestes domínios de unidades curriculares do ISCAL e, em especial, da UC Auditoria aos Relatórios de Sustentabilidade do Mestrado em Auditoria, podendo até dizer-se que foi no seu seio que o blogue germinou. Neste quadro,  a ideia é ir ao antigo (que se tornou privado de forma intermitente) buscar  memória a propósito ou a  despropósito do que for acontecendo a partir de agora. E é isso que hoje estamos a começar.