segunda-feira, 27 de setembro de 2021

«collection inspired by climate change and Black Lives Matter»

 


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«Reimagining performance management»

 


«The pace of change is accelerating. The forces of change are increasingly coming from external sources not subject to the direct control of managers. To win, businesses must build their resilience by moving beyond traditional ways of managing performance and integrating external factors into decision-making.

Reimagining Performance Management shares key best practices that businesses can adopt and implement to create a performance-based corporate culture. In doing so, it explains how the integration of talent with strategy and other “capitals” of an organization is key to unlocking successful creation of value over time. These ideas are unpacked through a series of insights from 42 finance, HR, and operational leaders in leading companies in the US, UK, South Africa, Singapore and Brazil.

This research was conducted by WBCSD, in collaboration with the Association of International Certified Professional Accountants, representing the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA)».



sábado, 25 de setembro de 2021

RELATÓRIOS REAIS | Danone

 



A propósito lembremos da HBR: 

«Danone: Adopting Integrated Reporting or Not? (A)

Danone SA (Danone), a multinational food company based in Paris, had a history of social and environmental consciousness and a corporate strategy that focused on economic and social objectives. In 2013, the company was trying to ensure that this social and environmental focus was part of its decision-making process, and wanted to communicate its industry-leading efforts to internal and external stakeholders alike. The company had learned that it was not enough just to have internal systems and data prove its environmental consciousness. The company's carbon accounting initiative, for example, demonstrated the firm's progress in reducing its carbon footprint; however, because it did not make use of widely accepted carbon accounting standards, Danone's sustainability efforts were largely discounted or ignored. Now the company had to decide how to report to its various stakeholders going forward. The A case focuses on Danone's reporting activity in 2013, when it worked with the International Integrated Reporting Council to pilot that organization's integrated reporting standard. The B case brings the situation forward to 2018 and discusses Danone's work to launch its own integrated report, its efforts to become certified as a B Corporation, and its support of the United Nations' Sustainable Development Goals».




«EUROPEAN SDG ROUNDTABLE - Integrating Biodiversity in Business» | 12 OUTUBRO 2021

 



terça-feira, 14 de setembro de 2021

«Art galleries and museums across the UK and beyond will “go green” on 5 November in a new initiative launched to mark the 26th UN Climate Change Conference, COP26, in Glasgow»

 







«The UK will host the 26th UN Climate Change Conference of the Parties (COP26) in Glasgow on 31 October – 12 November 2021»

 

«The COP26 summit will bring parties together to accelerate action towards the goals of the Paris Agreement and the UN Framework Convention on Climate Change. The UK is committed to working with all countries and joining forces with civil society, companies and people on the frontline of climate change to inspire climate action ahead of COP26».


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«(...) implications of the EU taxonomy for financial market participants and its potential to strengthen transparency and comparability of information for companies and investors.(...)»

 


«The EU Taxonomy for Sustainable Activities (EU Taxonomy) is the lead instrument to integrate and promote sustainability in capital markets across the EU.

This study sheds light on the implications of the EU taxonomy for financial market participants and its potential to strengthen transparency and comparability of information for companies and investors. By setting qualitative and quantitative technical screening criteria, the EU taxonomy identifies the extent to which economic activities, businesses and assets are compatible with six overarching environmental targets. The alignment with the EU taxonomy should help companies to access new sources of sustainable finance on capital markets and to close the investment gap to achieve international climate targets. By integrating the environmental costs and long-term risks of climate change associated with certain economic activities into financial instruments, the EU taxonomy provides the potential to better link creditors and debtors, to improve the functioning and allocative efficiency of capital markets, and to leverage finance for sustainable investments. To strengthen its credibility and effectiveness over the long-term, the EU taxonomy should cover relevant sectors and actors of the entire economy, it should clarify remaining uncertainties on the interpretation of the binary classification system, and it should emphasize forward-looking investment plans and indicators in order to enable the green transformation».