ACCT 103 Lecture Notes - Lecture 22: Carbon Disclosure Project, Performance Indicator, Integrated Reporting
2 Oct 2020
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Disclosure of information: regulation, government regulation that seeks to: Disclosure to governments: national greenhouse and energy reporting act 2007, energy efficiency opportunities act 2006. Other regulation": carbon disclosure project: carbon disclosure project (cdp) an international effort undertaken primarily by institutional investors that seek to understand the climate change exposure of the assets they either manage or own. Voluntary: company sustainability reports: pricewaterhousecoopers (pwc) has developed a framework for greenhouse gas. Climate change risk assessment key risks and opportunities. A description of corporate governance and performance: a statement of ghg emissions, an independent assurance statement. Issues such as environmental concerns, resource scarcity and population growth are presenting emerging strategic challenges for companies. Integrated reporting is emerging as a framework to support the future of reporting and to address these problems. Integrated reporting brings together material information about an organisation"s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates.
