sábado, 29 de novembro de 2025
terça-feira, 25 de novembro de 2025
DISCUTAMOS! | É preciso voltar a pôr o «Integrated Reporting» nas agendas, isso o que lemos por aí, nomeadamente no artigo «Biodiversity risk is transforming ESG reporting: Lonsec»
É verdade, sem prejuízo de haver Relatórios que aprofundem especificidades, a nosso ver é fundamental termos o RELATÓRIO ÚNICO que nos mostre a TOTALIDADE. Há que retomar esse caminho de forma intencional e não nos dispersarmos. Além do mais com as possibilidades tecnológicas ao nosso alcance a convergência para uma informação global e integrada - unificada - está ao nosso alcance e pode ser disponibilizada em tempo real. E até lembramos o que alguém já disse: «o site já é o relatório» ...
Cá estamos uma vez mais - e fizemo-lo muito recentemente - a lembrar esta obra:
De lá: «The Integrated Reporting Framework and Integrated Thinking Principles are maintained under the auspices of the IFRS Foundation, a global not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards. The Integrated Reporting Framework can be used to connect financial statements and sustainability-related financial disclosures. The IFRS Foundation’s International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) are jointly responsible for the Integrated Reporting Framework»..
Terminemos, como começámos, com o Lonsec:
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Rematamos, questionando: no nosso País, sobre esta problemática, o que estarão a fazer a COMISSÃO DE NORMALIZAÇÃO CONTABILÍSTICA, a ORDEM DOS CONTABILISTAS CERTIFICADOS, a ORDEM DOS ECONOMISTAS, ... E, claro, Escolas de referência. Digam-nos, porque desconhecemos.
domingo, 23 de novembro de 2025
O DESENVOLVIMENTO SUSTENTÁVEL NO «G20 JOANESBURGO» | para garantir o futuro voltemos às origens!
inteligentemente, voltamos às «origens»
- «Sustainability is about meeting the needs of the present without compromising the ability of future generations to meet their own needs. It integrates economic growth, social inclusion, and environmental protection, ensuring long-term health and stability of all people and our planet. As major global actors, G20 nations play a pivotal role in driving sustainable development».
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Inteligentemente INVISTA-SE no RELATÓRIO INTEGRADO que nos dê ao mesmo tempo «economia, ambiente, social» a que se acrescente agora «a governança» e a «cultura». Não será «exótico» avançar que entretanto se abandonou o «integrado» como, por exemplo, se defende na obra seguinte.
«Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book!
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society.
- Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society
- Provides compelling case studies from some of the world's leading companies doing integrated reporting
- Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society
- Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report
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e lembremos
sábado, 15 de novembro de 2025
«E enquanto esta gente ilustre convence o mundo de que não há mais nada a “solucionar” senão as alterações climáticas, fica por dizer o essencial: que, ainda que o clima fosse estabilizado em níveis aceitáveis, a sexta extinção em massa prossegue o seu curso, a extensão dos solos exauridos progride a grande velocidade, os mares acidificam e a fauna marítima desaparece, a biodiversidade continua a ser eliminada».
na crónica de António Guerreiro
no jornal Público de ontem - 14 NOV 2025
se tiver acesso aqui. E pode oferecer.
domingo, 9 de novembro de 2025
«(...)the imperative of forging a common future. (...)»
«The Infrastructure Of Planetary Sapience
A maturing technosphere can achieve balance with the biosphere».
Começa assim:
«In the next century, human civilization will likely look back from its singular planetary awareness upon today’s nationalist revivals and Great Power rivalries as the last hurrah of a lingering past still foolishly fragmented by its tribal origins.
Even as so many nations appear to be going their own way, embroiled in historically familiar trade wars and military conflicts, the simultaneous emergence of AI-driven planetary-scale computation is disclosing the imperative of forging a common future.The material basis of this evolving consciousness is the technological exoskeleton of satellites, sensors and cloud computation, which is expanding the heretofore limited scope of human understanding of the world and repositioning our place in the natural order. The climate crisis this apparatus has unveiled is a window into the realization that we are neither above nor apart from nature, but part and parcel of one interdependent organism comprised of multiple intelligences striving for sustainable equilibrium. (...)».
terça-feira, 4 de novembro de 2025
«the landscape»
~«(...) Homer began to explore Florida on another trip in search of warmer climes. Following a brief stint in Tampa in the mid-1880s, where he captured the state’s spiky palm trees in Thornhill Bar (1886), he sailed to Key West, paying even closer attention to the landscape. Here, Homer depicted tropical characteristics he hadn’t found in Cuba or the Bahamas: Key West’s sense of isolation and its exposure to strong winds.(...). Veja aqui.
sábado, 1 de novembro de 2025
«Culture & Climate|Community of Practice Launch»
«This event is organised by Culture Action Europe’s project, EMCCINNO (Empowering Community-based Cultural and Creative Industries for Innovation) as part of its ongoing effort to foster collaboration, peer learning, and policy influence around sustainability in culture». Veja aqui.
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