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».

O site da SASB aqui


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”)».