Podemos começar este post com uma pergunta: o que é que o Príncipe Carlos tem a ver com «accounting for sustainability»? E depois continuar assim: leia
«Prince Charles and the green bean counters»
e terá a resposta.
De lá esta passagem: «“If you look at the capital expenditure guide that was published last year, and case studies around how companies have started to integrate carbon into capital expenditure decisions, I think that’s an easier place for companies to start because of the clear link between carbon energy and cost, ” Fries said. “You don’t necessarily need a carbon tax to start some of that thinking. Of course, that might only get you so far."
However, there does seem to be a momentum shift afoot, even in the United States, toward creating a set of accepted standards and engaging in discussions around accounting for sustainability, as evident by the work of groups like the Sustainability Accounting Standards Board, the International Integrated Reporting Council, the World Business Council for Sustainable Development and the Global Reporting Initiatives.
Since there has been little done in terms of external business policy and regulation in the U.S., why are companies embracing new sustainable accounting initiatives?
“There has definitely been a shift in the marketplace in terms of investor appetite for this type of information," said Kristen Sullivan, a partner at Deloitte and head of the Assurance and Compliance Services in the U.S. “We've seen in the U.S. marketplace the continued interest from advocacy groups, from activist shareholders who are really interested in these types of non-financial indicators and disclosures.”». Mas leia na integra.
