quarta-feira, 30 de dezembro de 2015
domingo, 27 de dezembro de 2015
«SORELLA TERRA La Nostra Casa Comune» | Papa Francisco e ecologia em exposição organizada pela “National Geographic”
«Cerca de 70 fotografias sobre a proteção da natureza e sobre o papa Francisco compõem a exposição “Sorella Terra, la nostra casa comune” (“Irmã Terra, a nossa casa comum”), realizada pela secção italiana da “National Geographic”». Continue a ler e a ver no site da Pastoral da Cultura.
terça-feira, 22 de dezembro de 2015
terça-feira, 15 de dezembro de 2015
segunda-feira, 14 de dezembro de 2015
«Sustainability Incorporated | How to Integrate Sustainability into Business»
«Executive Summary
Many companies claim that sustainability is embedded in their DNA or sits at the
heart of their business. The reality is that very few corporations have fully integrated
or embedded sustainability into their business models. While corporate sustainability
programs have made significant progress on initiatives like reducing carbon emissions,
conserving water and improving labor conditions, few have broken out of the
sustainability silo and been embedded into the company’s main strategy to form a
fundamental part of business value creation.
The need for integrated sustainability is urgent: in order to address today’s pressing
global issues such as resource scarcity, climate change and inequality, the private
sector must integrate environmental and social considerations into every business
decision. Embedding sustainability into business not only helps secure a sustainable
future but it also benefits companies, enabling them to prepare for future risks, act on
opportunities and create more value for the business and its stakeholders. And yet, we
acknowledge the challenge business faces in trying to do this as it operates within the
larger global system of markets, policies and stock exchanges in which financial capital
is ranked above all other forms of value. This larger system discourages attempts to
integrate sustainability in ways that are material. We therefore see the need to integrate
sustainability simultaneously into business and larger global systems.
In Sustainability Incorporated we focus on ways in which business can integrate
sustainability into its core strategies and business models. In order to do this, our
research indicates that the commitment of senior leadership is critical to making
substantial progress. Yet even in the absence of such leadership we see opportunities
for sustainability practitioners at all levels to move ahead and advance sustainability into
their business in diferent ways. Through our research we highlight five pathways that
practitioners can leverage to further integrate sustainability into the business. While
these pathways are not the only ways to embed sustainability, they have proven useful for
numerous companies and align in practical ways with many of the existing responsibilities
of practitioners. We summarize these five pathways on the following pages».
sábado, 12 de dezembro de 2015
COP 21|Temos acordo!
E na ONU Brasil:
Acordo global sobre mudança do clima é adotado em Paris
Para o secretário-geral da ONU, Acordo de Paris acordado por 195 países na COP21 marca um momento decisivo de transformação para reduzir os riscos da mudança climática e contribui para outros objetivos globais da ONU, como a erradicação da pobreza. Continue a ler.
E o documento chamado de
ACORDO DE PARIS:
 |
«The Accountancy profession needs to up its game»
Unfortunately, I believe my profession has failed miserably in achieving that objective as our day to day work seems to have become mostly a compliance exercise rather than a communication exercise. In essence, I produce reports that I don’t think too many people actually look at, except the regulators. In my opinion, the accounting profession has really lost its way in external financial reporting and it needs to up its game and take a leadership role. We as a profession need to change the way we do reporting and I personally believe <IR> is the best vehicle for us to actually meet our objective. (...).
I am passionate about <IR> because I believe it offers the potential for significant improvements in the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital. (...). Leia na integra.
Author: Bob Laux | Treasury Controller, Microsoft Corporation
KPMG E O ACORDO ESPERADO DA COP 21
E a propósito aqui como na KPMG se olha para as questões da SUSTENTABILIDADE de uma forma continuada ...
segunda-feira, 7 de dezembro de 2015
sábado, 5 de dezembro de 2015
quarta-feira, 2 de dezembro de 2015
«TOWARDS A CIRCULAR ECONOMY: BUSINESS RATIONALE FOR AN ACCELERATED TRANSITION»
«INTRODUCTION - Today’s linear ‘take, make, dispose’ economic model, which relies on large quantities
of cheap, easily accessible materials and energy, has been at the heart of industrial
development and has generated an unprecedented level of growth.
Yet recent sharp price rises, increased volatility and growing pressure on resources
have alerted business leaders and policy makers to the necessity of rethinking
materials and energy use – the time is right, many argue, to take advantage of the
potential benefits of a circular economy.
A circular economy is one that is restorative and regenerative by design and aims
to keep products, components, and materials at their highest utility and value at all
times, distinguishing between technical and biological cycles. This new economic
model seeks to ultimately decouple global economic development from finite
resource consumption. A circular economy addresses mounting resource-related
challenges for business and economies, and could generate growth, create jobs,
and reduce environmental impacts, including carbon emissions. As the call for a
new economic model based on systems-thinking grows louder, an unprecedented
favourable alignment of technological and social factors today can enable the
transition to a circular economy.
This document is an executive summary of the analysis that the Ellen MacArthur
Foundation has conducted to date».
terça-feira, 1 de dezembro de 2015
segunda-feira, 30 de novembro de 2015
sexta-feira, 27 de novembro de 2015
PARIS |cop 21|2015 |30 NOV a 11 DEZ
Recorte da Revista Visão desta semana que faz uma boa síntese
do que está em causa na COP 21
quinta-feira, 26 de novembro de 2015
INVESTIDORES E DIREITOS HUMANOS
«(...)
Human rights are a growing concern amongst global investors. As investing becomes more transparent, owning companies that breach global conventions on human rights carries greater reputational risk, which can potentially have a material impact on company earnings and portfolio returns. Human rights violations, supply chain issues and modern slavery are just some of the key issues facing investors. (...)». +
terça-feira, 24 de novembro de 2015
quinta-feira, 19 de novembro de 2015
O «VERDE» ENQUANTO POLITICA PROGRAMADA | O caso do Oceanário
 |
| Duma entrevista dada ao Expresso por José Soares dos Santos ao Expresso de 1 de agosto de 2015 |
«Business as usual is dead»
 |
| Leia Aqui |
E do post da imagem (destaques nossos):«However, I believe that business leaders who believe that they can continue to operate as they always have done, and treat natural resources as free and unlimited are blind, cynical, or downright crazy.
Business as usual is dead.
In today’s world, resources are becoming scarce, levels of biodiversity are declining, pollution is growing and waste is piling up. The negative effects of GHG are already being felt. Climate change and its consequences are increasingly threatening populations, our future and that of the coming generations.
The irony, however, is that technology exists and funding is available to provide solutions. At the same time, governments go from one environmental discussion to another, but nothing really changes or at least not fast enough. The problem is that we cannot only depend on governments – they are bogged down by a plethora of complex political, economic and social stakes».
sábado, 7 de novembro de 2015
quarta-feira, 4 de novembro de 2015
WEBCAST | «Paris and Beyond: What’s the Business Opportunity at COP21?» | 12 NOVEMBRO 2015
«Next month’s COP21 United Nations climate summit in Paris is shaping up to be a landmark event, with more than 40,000 political, business and activist leaders expected from around the world. It is expected to produce a global compact to address climate change — and, in fact, is seen by many as the last great hope for doing so.
How should the private sector engage? What are the various roles, responsibilities and opportunities for companies to participate — either directly in Paris or virtually through other means? How should what happens in Paris inform company activities to address climate change in 2016 and beyond?». Continue a ler.
sábado, 24 de outubro de 2015
«PARAÍSO» Vencedor do CineEco 2015
«‘PARAÍSO’ VENCEDOR DO CINEECO 2015
O filme filipino ‘Paraíso’, de Nash Ang, sobre os efeitos do Grande Tufão Haiyan, foi o vencedor do Grande Prémio CineEco 2015. Na competição em língua portuguesa, o Prémio Lusofonia, foi para o filme brasileiro ‘Tapajós: Um Rio em Disputa’, de Marcio Isensee e Sá, sobre a luta das populações locais contra a construção de barragens, na bacia de uma das belas paisagens do oeste do Pará.
O Grande Prémio CineEco 2015, foi atribuído ao filme ‘Paraíso’, de Nash Ang, um documentário ao estilo ‘cinema direto’ que mostra a vidas das pessoas e crianças filipinas, um mês após a passagem do Super Typhoon Haiyan em 2013, um dos tufões mais fortes registados na Terra, como consequência das mudanças climáticas». Veja os outros premiados e saiba mais sobre o festival.
E sobre o festival: «Festival de cinema ambiental em Portugal inspira-se no papa
Francisco e convida bispo da Guarda - Os organizadores da
iniciativa consideram que o documento «sobre o cuidado da casa comum» publicado
em maio deste ano é «um importante manifesto que coloca pela primeira vez a
Igreja Católica no centro do debate ambientalista e climático». Leia mais.
sexta-feira, 23 de outubro de 2015
terça-feira, 20 de outubro de 2015
«Natural capital and the accountancy profession: applying traditional skills to new thinking and practice»
Do «paper» da imagem, ainda:
«The challenge
Growing interest, among businesses, investors, governments
and wider society, in the concept of natural capital accounting
is driving a range of initiatives developing tools and
frameworks for entities and advisers. Natural capital impacts
and dependencies, risks and opportunities are being seen
increasingly as potentially material issues that businesses and
investors should manage.
This has direct relevance for the accountancy profession. Not
only can members of the profession play a part in developing
common approaches to natural capital accounting, but they
can also help to embed its application in business decision
making. Such participation is already taking place, and
presents a real opportunity to improve performance in relation
to natural capital, but could the various subgroups of the
accountancy profession be doing more?
To help support effective engagement among policymakers,
natural capital specialists and accountancy professionals,
this paper sets out the key roles and spheres of influence of
the different subgroups within the accountancy profession
It describes where and how the different parts of the
accountancy profession are already involved in natural capital
accounting initiatives and applications, and highlights the
value that such involvement can bring. Suggested next steps
are outlined to further embed natural capital considerations
within the accountancy profession and business». Continue a ler. E saiba mais aqui.
sexta-feira, 16 de outubro de 2015
DA AUSTRALIA|«ACSI Governance Guidelines»
Um excerto:
«What’s new?
In this seventh edition, you will see that ACSI has revised and streamlined many existing principles, as well as providing
specific guidance and examples of the factors it considers when assessing voting recommendations for its members (in
most cases, featured in highlighted ‘breakout’ boxes).
New guidelines have been added regarding:
- Board gender diversity, based on the belief that skilled and suitably diverse boards make for better‐governed companies and, as such, higher value investments – in line with ACSI’s target of 30% women on each ASX200 board by 2017.
- A new section on major transactions which refines ACSI’s views on capital raising conduct, share buybacks and expected behaviours during takeovers.
- Strengthening the guidelines relating to shareholder resolutions to require that boards must consider the substance of shareholder resolutions, offer to engage with its proponents and (if the board recommends a vote ‘against’) to explain publicly why its position better serves shareholders’ long term interests.
- Clearly articulating that ACSI supports companies taking a bespoke approach in remuneration matters that bestsuitsthe specific needs of the company, as well asrefinementsincluding sign‐on grants and non‐executive director shareholdings».
DA AUSTRÁLIA|«ESG Reporting Guide For Australian Companies»
Da apresentação:
«The Australian Council of Superannuation Investors (ASCI)
and the Financial Services Council (FSC) are delighted to introduce this
inaugural ESG Reporting Guide for Australian Companies.
Over recent years,
investment managers (represented by the FSC) and asset-owners (represented by
ACSI) have grown in sophistication in their recognition of the critical
importance of environmental, social and governance (ESG) factors to the
long-term performance of the companies in which they invest.
While the drivers
of this trend are many and varied, there is no question that ESG issues will
invariably impact the ability of companies and their investors to achieve
sustainable growth and prosperity into the future.
Thus far, institutional
investors and companies have struggled to find common ground in defining the
ways ESG factors influence their shared goals to achieve sustainable long-term
growth and prosperity. Likewise, there has been relatively little shared
understanding of how to report on those factors, and how to reconcile them with
financial metrics that have traditionally dominated company reporting and
investment analysis processes.
The Guide has been prepared to fill precisely
that gap.
From the investors’ perspective, there is a need for meaningful,
accurate, timely and comparable data to help them identify and manage their
exposure to ESG investment risks. The provision of this data will assist
investment managers in their decisions about selection and holding of stocks in
their portfolios. It will also prompt investment managers, broker analysts and
asset owners (principally superannuation funds) to constructively engage with
companies on these matters.
From companies perspective, it is reasonable to
expect consistency and predictability in the data requirements being sought by
the institutional investor community, and for reporting obligations not to
impose undue costs, competitive disadvantages or other commercial burdens.
Recognising these goals, the Guide has been prepared jointly by ACSI and the
FSC to highlight the minimum information and reasonable data requirements that
are needed for our member organisations to successfully price, analyse and
manage ESG investment risks.
The Guide has been developed to complement
reporting requirements spelt out in other best practice guides such as the ASX
Corporate Governance Principles and Recommendations, and the existing best
practice guides issued by each of our associations.
We look forward to the
Guide facilitating an improvement in the disclosure levels, consistency and
quality of engagement over ESG issues between Australian companies and their
institutional investors».
quarta-feira, 14 de outubro de 2015
sexta-feira, 9 de outubro de 2015
terça-feira, 29 de setembro de 2015
segunda-feira, 28 de setembro de 2015
OBJETIVOS DO DESENVOLVIMENTO SUSTENTÁVEL |«a new global standard for business»
«The United Nations launched the Global Goals on Friday.
These Sustainable Development Goals (SDGs) are set to become a new global
standard for business. What might be the implications for your
organisation?
Join us on Tuesday, September 29, to learn how businesses
can contribute to the Sustainable Development Goals. We will share new research
showing how companies around the world are planning to tackle to SDGs– looking
at where businesses think they can make the biggest contributions and how they
envision bringing the SDGs to life. During the webinar, you will learn about
what role the private sector can play in achieving the SDGs and how to prepare
for the shift from ‘my world’ as a company, to world goals shared by
everyone». +
sexta-feira, 25 de setembro de 2015
terça-feira, 22 de setembro de 2015
O «VERDE» É PARA SER LEVADO COM SERIEDADE | Há boas práticas que mostram que todos ganhamos com isso | O CONTRÁRIO É HOJE MANCHETE NOS JORNAIS
Da notícia:“We’ve screwed up“. Depois de a Volkswagen ter sido acusada de manipular os testes de emissões de poluentes e de o escândalo ter provocado uma enorme queda das ações na bolsa de Frankfurt, o chefe da marca nos Estados Unidos, Michael Horn, já veio pedir desculpas, dirigindo-se diretamente aos consumidores norte-americanos. A empresa anunciou, entretanto, que irá imediatamente constituir uma provisão de 6,5 mil milhões de euros para resolver o problema dos carros a diesel nos EUA. Até 11 milhões de veículos podem ter sido equipados com o mecanismo que escondia a quantidade real de emissões poluentes». Continue a ler.
sábado, 19 de setembro de 2015
UMA VISITA AO «GLOBAL COMPACT»
Recorte d e um «print» da homepage do
site do Global Compact - Veja na integra
site do Global Compact - Veja na integra
Estivemos a ver um video muito recente do Global Compact - «No Point Going Halfway» - que é sobre a necessidade de fixarmos objetivos a nível global, isto é, mundial, onde se defende que os OBJETIVOS DO MILÉNIO têm de ter seguimento - não se pode parar as coisas a meio - com os agora designados OBJETIVOS DO DESENVOLVIMENTO SUSTENTÁVEL. Pode ver o video aqui, via twitter. A apresentação: «A short film by Richard Curtis featuring Usain Bolt which helps explain why we should finish what we started with the Millennium Development Goals and end poverty by 2030 and tackle inequality and climate change». A ambição: esta geração tem de acabar com a pobreza. E foi nesta circunstância que nos lembrámos de trazer, uma vez mais, o GLOBAL COMPACT para o «ISCAL é verde». Para os que não estejam familiarizados com a organização, como o mostra a imagem acima, trata da transformação do «Business» para mudar o mundo, em torno do ESG - a sigla (em inglês) do «Ambiente», do «Social», e da «Governança», que é uma das equações do Desenvolvimento Sustentável. Mas saiba mais aqui.
Em particular, da estratégia do Global Compact:
«Our Strategy
We ask companies to take a comprehensive approach to sustainability, and lay out 5 essential elements of corporate sustainability which we help business put into practice:
Foremost companies must (1) operate responsibly in alignment with universal principles and (2) take strategic actions that support the society around them. Then, to push sustainability deep into the corporate identity, companies must (3) commit at the highest level, (4) report annually on their efforts, and (5) engage locally where they have a presence». Continue a ler.
terça-feira, 15 de setembro de 2015
CONFERÊNCIA INTERNACIONAL SOBRE DESENVOLVIMENTO SUSTENTÁVEL|Na Columbia University/Nova Iorque|Setembro 2015 / 23-24
Como se pode ver pela imagem, e de forma mais completa no site da Conferência a que se refere, esta centra-se na implementação dos OBJETIVOS DO DESENVOLVIMENTO SUSTENTÁVEL. Da promoção através do Earth Institute:
|
|
quarta-feira, 9 de setembro de 2015
PARCERIAS PARA OS OBJETIVOS DO DESENVOLVIMENTO SUSTENTÁVEL | ONU cria Plataforma Virtual
«As Parcerias para os Objetivos do Desenvolvimento Sustentável são uma ferramenta informativa que divulgará para empresas, organizações e indivíduos as iniciativas que estão sendo implementadas como resultado das parcerias globais e compromissos realizados para o alcance dos ODS.
As Nações Unidas lançaram nesta sexta-feira (04) uma nova plataforma on-line para incentivar o engajamento global e promover parcerias e compromissos voluntários para apoiar os Objetivos de Desenvolvimento Sustentável (ODS), que devem ser adotados formalmente pelos 193 Estados-membros em 25 de setembro». Continue a ler.
sexta-feira, 4 de setembro de 2015
quinta-feira, 3 de setembro de 2015
DESENVOLVIMENTO SUSTENTÁVEL |AGENDA 2030 |«não deixar ninguém para trás»
«(...)
“Hoje é o início de uma nova era. Viajamos um longo caminho juntos para chegar a este ponto”, declarou Ban, narrando o caminho que a comunidade internacional tomou durante os 15 anos desde a adoção dos Objetivos do Desenvolvimento do Milênio (ODM) no sentido de elaborar um novo conjunto de metas de sustentabilidade pós-2015 que visem a assegurar a longo prazo o bem-estar do nosso planeta e seu povo”. Com a expectativa de que os líderes mundiais adotem o texto entre os dias 25 e 27 de setembro em Nova York, o chefe da ONU disse que a Agenda 2030 tem o grande objetivo de levar as pessoas ao centro do desenvolvimento; promovendo o bem-estar humano, a prosperidade, a paz e a justiça em um planeta saudável e buscando o respeito aos direitos humanos de todas as pessoas e igualdade de gênero. O secretário-geral afirmou que a Agenda prioriza os grupos vulneráveis e marginalizados, prometendo “não deixar ninguém para trás” e resolvendo as questões pendentes do ODM. (...), Leia na integra na ONU Brasil. Para se saber mais aqui.
quinta-feira, 27 de agosto de 2015
WEBCAST | «How SASB Standards Can Jumpstart Your 2016 Reporting» | 17 SETEMBRO 2015
«Investors are increasingly relying on environmental, social and governance (ESG) disclosures to support investment decisions. However, investors express a high level of dissatisfaction about the quality of ESG information available to them today. SASB, a US nonprofit, supports investor demand for decision-useful ESG disclosure. SASB issues industry-specific sustainability accounting standards grounded in financial materiality. The majority of SASB’s provisional standards have now been released, with the remaining standards to be issued by March 2016, at which time 80 provisional standards will be available.
This webcast will provide practical advice for how companies can use SASB standards for increased performance management and disclosure in SEC filings.Invite your investor relations team and controller to this webcast to learn about:
- investor interest in ESG and current levels of dissatisfaction with available information;
- how to use SASB standards for both internal management and external disclosure;
- practical guidance on using SASB standards to prepare for 2016 reporting, including insight from Bloomberg LP’s pilot use of the standards».
segunda-feira, 17 de agosto de 2015
«Social Capital Protocol»
«The WBCSD is calling for collaboration to jointly develop a Social Capital Protocol – a harmonized solution for businesses to measure and value their interactions with people and society. At the request of companies, we are working to consolidate the business voice and convene a platform for greater alignment across tools, frameworks and standards».
E lembremos o que no WBCSD se entende
por «Social Capital»:
«The WBCSD is using ‘social capital’, to refer to a company's positive and negative impact and dependence on people and society. This encompasses human capital (people's skills, experience and knowledge), social capital (societies' shared values, norms and institutions), relationship capital (connections and networks) and wellbeing, as well as the concept of socio-economic impact. Combining these concepts into a single term facilitates the consideration of the stocks and flows of social capital alongside financial and natural capital.As this work progresses, we will continue to develop the concept of social capital for practical use by companies and their stakeholders».
quinta-feira, 13 de agosto de 2015
«Today is Earth Overshoot Day»
«Today is Earth Overshoot Day which means that in less than eight months, we have used more natural resources than the planet is able to produce in a single year. For the rest of 2015 we are living on resources taken from future generations.
Later this year, governments will meet to decide on a new global climate deal. We need them to listen to climate science, think of our one and only planet and take steps to safeguard our future.
- The technology is here.
- The people are ready. Scientists have spoken.
- Progressive businesses are stepping forward.
- Now we need governments to take climate action».
quarta-feira, 5 de agosto de 2015
O mundo está um lugar bem diferente, é preciso saber sobre sustentabilidade
«For decades, investor decision-making has been governed by information in financial statements. But the world is now a very different place—facing megatrends such as population growth, food scarcity, climate change, and resource constraints—and financial accounting alone can no longer capture the complete picture of a company’s value.
In today’s world, how effectively a company addresses sustainability issues can impact its financial position and future prospects. Yet despite increasing investor demand for comparable sustainability information, corporate reporting today fails to systematically account for changes in non-financial value drivers that investors need to make decisions.
The Sustainability Accounting Standards Board (SASB) arose to fill a market need for comparable, standardized information on these increasingly significant sustainability factors». Saiba mais, e repare, em particular, a quem se dirige o webinar.
.
segunda-feira, 3 de agosto de 2015
«Accounting for Sustainability»
«Accounting for Sustainability. From Sustainability to Business Resilience
This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy. Accounting for Sustainability. From Sustainability to Business Resilience clarifies the important role accountants can, and must, play in embracing sustainability to ensure that the organizations they serve are resilient by linking sustainability to a broader business agenda and strategy.
In addition to highlighting the key elements of developing a sustainable strategy, and how professional accountants can help address opportunities and challenges, the briefing includes references to some of the many resources and tools available to professional accountants to help develop their knowledge and skillset. All listed references are available on the Global Knowledge Gateway (under Sustainability in the subtopic “business resilience”)».
sexta-feira, 31 de julho de 2015
«CORPORATE REPORTING» E OS OBJECTIVOS DO DESENVOLVIMENTO SUSTENTÁVEL
Se ainda não viu, aqui estão disponíveis as apresentações do Workshop a que se refere a imagem acima, donde:
13/10/2014 - 704KB - Agenda item Session 1
13/10/2014 - 1584KB - Agenda item Session 1
13/10/2014 - 860KB - Agenda item Session 1
13/10/2014 - 212KB - Agenda item Session 1
13/10/2014 - 165KB - Agenda item Session 2
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