domingo, 25 de setembro de 2022
sábado, 24 de setembro de 2022
«Embedding Sustainability into Practice»
Just a decade ago, the concept of ESG did not seem to be as prevalent in the public consciousness. The concept of ESG is far from new, however, and CPAs should lead the way in embedding sustainable practices in our workplaces, wherever they may be. And we should be looking to enhance the ESG outlook of our clients and colleagues. After all, CPAs are often charged with managing, reviewing, and operating the financial and operational facets of a business.
The time is now. Regulatory bodies such as the SEC are looking to enhance and standardize reporting in ESG areas such as climate-related disclosures. But whether ESG becomes mandated or not, enhancing our focus on it is not just the right thing to do; it’s good business. (...)».
domingo, 18 de setembro de 2022
VOLTEMOS AO «SUSTAINABILITY REPORTING» NA EU
The Corporate Sustainability Reporting Directive contributes to extending the European Green Deal across all sectors and existing regulation.
In brief
The EU Corporate Sustainability Reporting Directive (CSRD) amends the current Non-Financial Reporting Directive (NFRD).The scope of the directive is considerably extended to apply to more European and non-European companies listed and operating in the EU regulated markets.
Companies start reporting, under the CSRD, from 2024 in line with mandatory EU sustainability reporting standards and alongside an external assurance of sustainability reporting.
Continue a ler.
sexta-feira, 16 de setembro de 2022
«O Museu de Arte Moderna de Nova Iorque (MoMA), uma instituição que dita tendências a nível global (foi dos primeiros museus, por exemplo, a constituir uma coleção de videoarte) vai vender obras destes artistas célebres para aumentar a sua presença no universo digital e, possivelmente, comprar NFTs (tokens não fungíveis, um ativo digital baseado na mesma tecnologia que as criptomoedas)»
segunda-feira, 12 de setembro de 2022
LEMBREMOS A «A4S» AGORA QUE O PRÍNCIPE É REI
«(...)
WHY?
The financial and accounting systems that underpin our economy focus on short term financial outcomes and do not adequately reflect the dependency of our economic success on the health and stability of our communities and the natural environment.
Companies, investors and governments are recognizing that long term sustainable performance relies on an understanding of the interdependency between financial, social and environmental factors. Action and leadership is needed to drive change so that sustainability becomes embedded in organizations’ strategy, operations and reporting. (...)».
quinta-feira, 8 de setembro de 2022
quarta-feira, 7 de setembro de 2022
terça-feira, 6 de setembro de 2022
sábado, 3 de setembro de 2022
«Earth for All - A survivl Guide for Humanity»
«Published 2022 – Five decades ago, The Limits to Growth shocked the world by showing that population and industrial growth were pushing humanity towards a cliff. Today the world recognizes that we are now at the cliff edge: Earth has crossed multiple planetary boundaries while widespread inequality is causing deep instabilities in societies. There seems to be no way out.
Earth For All is both an antidote to despair and a road map to a better future. Using powerful state-of-the-art computer modeling to explore policies likely to deliver the most good for the majority of people, a leading group of scientists and economists from around the world present five extraordinary turnarounds to achieve prosperity for all within planetary limits in a single generation. (...)». Continue a ler.
quinta-feira, 1 de setembro de 2022
«to Measure Governance»
«A New Tool to Measure Governance
The Berggruen
Governance Index Project is a collaborative project between the UCLA Luskin
School of Public Affairs and the Berggruen Institute. The current iteration of
the Index examines the performance of 135 countries in key areas over a 20-year
period to advance our understanding of why some countries are better managed
and enjoy a higher quality of life than others. To this end, the Index analyzes
the relationship between democratic accountability, state capacity, and the
provision of goods to serve public needs. (...)». Continue a ler. E saiba mais também,por exemplo, aqui