«Sustentabilidade é o mote do FUSO 2019»

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«Sustentabilidade é o mote do FUSO 2019, entendido como o respeito ao meio ambiente, à diversidade cultural e social e a um crescimento económico justo e consequente. No mundo actual, as evidências científicas sobre o aquecimento global são desacreditadas por governos de países em que a extrema-direita ascende ao poder, posicionando-se contrariamente aos direitos de minorias e a acordos internacionais de livre circulação de ideias e de pessoas. O campo da arte tem-se questionado sobre o seu papel e sobre novas posturas pertinentes diante destes desafios. Quais as mudanças de atitude e de funcionamento seriam propícias por parte dos artistas, curadores, críticos, galeristas e coleccionadores, nos seus aspectos individuais e institucionais? O FUSO olha para o futuro a partir do que pode ser feito no presente». Leia mais.

RELATÓRIO INTEGRADO | CASOS REAIS | «HDFC Bank Limited Integrated Report 2018-19»

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«Land provides the principal basis for human livelihoods and well-being including the supply of food, freshwater and multiple other ecosystem services, as well as biodiversity. Human use directly affects more than 70% (likely 69-76%) of the global, ice-free land surface (high confidence). Land also plays an important role in the climate system»

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«Fashionably green»

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«A tangible circular future for Almaty»

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«By showcasing also what is already happening in the city, the circular prospect becomes more comprehensible. Artist impressions in the report aim to make the circular future tangible, connect it with socio-economic challenges and show how circular initiatives can make Almaty an even more pleasant place to live». Veja aqui também.

«The diversity of life that sustains humanity is being severely degraded by human action leading to a deterioration in land, air and water quality, loss of natural ecosystems and widespread declines in populations of wild species. These changes are well documented and of existential significance to human societies, yet significant knowledge about the problem has not catalysed effective broad-based action»

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«Sustainability reporting is really a global issue»

«(…)

Hirth: Sustainability reporting is really a global issue. There are a number of alternative frameworks, including those associated with the GRI and the International Integrated Reporting Council (IIRC). Perhaps there may be some degree of consolidation over time. In my view, it is healthy to allow for some experimentation with a variety of reporting standards.

SASB has chosen to build our own model, which leverages the U.S. capital markets. The New York Stock Exchange is the most successful vehicle in the world for creating value, and listed companies tend to be global in scope. SASB has adopted an investor-oriented approach that is grounded in the concept of materiality and organized around industry lines, which is unique.

We have adopted the definition of materiality determined by the U.S. Supreme Court, which establishes the duty to disclose by public companies under the federal securities laws. SASB standards are voluntary, and should not be viewed as a new set of rules. Increasingly, these standards will be aligned with the 2017 recommendations of the G20’s Task Force on Climate-Related Financial Disclosures. SASB standards have been recognized by the European Commission as a suitable framework for disclosing information to investors in accordance with EU Directives. In short, we believe that SASB standards will facilitate providing useful information to investors while helping registrants meet their disclosure requirements in their SEC filings, including their management discussion and analysis (MD&A) presentations.

(…)». Leia aqui.

«Integrated Reporting and the Capitals’ Diffusion»

O índice do relatório do estudo:

Começa assim:

«1. Introduction

The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of accountability, something that has not been achieved through most efforts at triple bottom line reporting” (Todd, 2005, p. 3). However today, “[…] we are perhaps witnessing the early stages of widespread promulgation of a different way of thinking about corporate success and reporting” (Adams, 2015, p. 23).

Despite difficulties to bring the idea to fruition, the first integrated reports appeared after 2002. In 2005, already 12 reports were considered “integrated” (Todd, 2005), and this number has risen considerably after 2010. The adoption of integrated reporting is growing rapidly: in 2018, 33% of surveyed reports in the “Reporting Matters” report from the World Business Council for Sustainable Development (WBCSD), against 22% in 2014, combined financial and nonfinancial information, and 18% were self-declared integrated reports. Today, our unique and most recent integrated reports database, built on reports published in 2017 on 2016 data, contains 1,367 integrated reports. Therefore, it is time to look back on the diffusion of integrated reporting, and analyse how and why this managerial innovation has changed the corporate reporting landscape. (...)». Leia na integra.

Por fim, destaque para os PROTAGONISTAS da investigação:

«ARTS, THE ENVIRONMENT, & SUSTAINABILITY»

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