O ISCAL É VERDE: How Integrated Reporting Is Changing the Role of the Accounting Profession

EM DESTAQUE | Evolução da Sustentabilidade nas Empresas

«O levantamento revela que o compromisso com as questões ambientais, sociais e de governança tornou-se excepcionalmente forte: 93% dos CEOs vêem a sustentabilidade como fundamental para o sucesso da sua empresa. É claro que houve uma mudança radical na mentalidade desde a última pesquisa, em 2007, quando a sustentabilidade estava começando a reformular as regras dos negócios globais. Agora, ela é verdadeiramente uma prioridade estratégica para os executivos de todo o mundo. O estudo, conduzido pela Accenture em parceria com a United Nations Global Compact, entrevistou 766 executivos de diversos setores em todo o mundo. Os resultados sugerem que o mundo corporativo está entrando na “Era da Sustentabilidade” – 93% dos CEOs disseram que responder questões de sustentabilidade será fundamental para o sucesso de suas empresas nos próximos dez anos» - Fábio Rocha. (Clique na imagem e saiba mais)

ESCOLHAS EM 2014

Com tanta informação sobre Desenvolvimento Sustentável, a dificuldade estará em fixar o que mais nos convém. Por isso faz sentido que aqui registemos uma escolha do tanto que vamos encontrando e que nos oriente neste ano de 2014. As imagens de publicações abaixo são o resultado disso mesmo. E apetece recordar Almada Negreiros - «Quando eu nasci as frases que hão-de salvar a humanidade já estavam todas escritas, só faltava uma coisa - salvar a humanidade».
Na circunstância, dispomos de conhecimento teórico e prático, só nos falta tornar o mundo sustentavel para salvar a humanidade.

UMA AGENDA DE AÇÃO PARA O DESENVOLVIMENTO SUSTENTÁVEL

PLANNING AND DESIGN FOR SUSTAINABLE URBAN MOBILITY

«Urban transport systems worldwide are faced by a multitude of challenges. Among the most visible of these are the traffic gridlocks experienced on city roads and highways all over the world. The prescribed solution to transport problems in most cities has thus been to build more infrastructures for cars, with a limited number of cities improving public transport systems in a sustainable manner. However, a number of challenges faced by urban transport systems – such as greenhouse gas emissions, noise and air pollution and road traffic accidents – do not necessarily get solved by the construction of new infrastructure.»

«OUTLOOK ON THE GLOBAL AGENDA 2014»

«The Outlook on the Global Agenda 2014 provides a top-of-mind perspective from the Global Agenda Councils on the challenges and opportunities of the coming 12–18 months. It offers a comprehensive overview of the world, drawing upon the foremost global intelligence network and its collective brainpower to explore the most important issues we all face in the coming year. To better understand the complexity of these issues, the Outlook also provides deep insights into specific regional challenges, highlighting the perspectives of different stakeholders and those of the next generation. It illustrates the connections across issues and explores some of the outstanding questions our experts are grappling with, and finally, it looks ahead to the emerging issues and technologies that will shape our world».

RESILIENTE PEOPLE | RESILIENT PLANET

«The Report of the High-level Panel on Global Sustainability, entitled Resilient People, Resilient Planet: A Future Worth Choosing, contains six sections in its entirety: Section I - The Panel’s vision; Section II - Progress towards sustainable development; Section III - Empowering people to make sustainable choices, Section IV - Working towards a sustainable economy, Section V - Strengthening institutions; and Section VI - Conclusion: A call for action. This overview reproduces Section I from the Panel’s report. The Summary of Sections and the Call for Action are taken from the report’s Executive Summary. The Panel’s recommendations are reproduced in full».

PUTTING GREEN GROWTH AT THE HEART OF DEVELOPMENT

«Rapidly accelerating growth in developing countries raises the stakes for investments in development but also the opportunities to choose how to develop. Green models for development offer an alternative that relies on and values natural assets which are essential to the well-being and livelihoods of people in developing countries. Putting Green Growth at the Heart of Development explains why green growth is vital to secure a more sustainable future for developing countries. Covering 74 policies and measures from 37 countries and 5 regional initiatives, this publication outlines an action-oriented twin-track agenda to guide national and international policies and practices to successfully tackle green growth».

GREEN ECONOMY

«The Green Economy Report is compiled by UNEP’s Green Economy Initiative in collaboration with economists and experts worldwide. It demonstrates that the greening of economies is not generally a drag on growth but rather a new engine of growth; that it is a net generator of decent jobs, and that it is also a vital strategy for the elimination of persistent poverty. The report also seeks to motivate policy makers to create the enabling conditions for increased investments in a transition to a green economy».

GREEN ECONOMY AND TRADE

«This report has been prepared by the Trade, Policy and Planning Unit of the United Nations Environment Programme. It is a key component of the “Green Economy and Trade Opportunities Project”. The report aims to: Identify a range of international trade opportunities in various key economic sectors associated with the transition to a green economy; Identify policies and measures that may act as facilitators and overcome hindrances to seizing trade opportunities arising from the transition to a green economy; and assist governments, the private sector and other stakeholders to build capacity to take advantage of sustainable trade opportunities at the national, regional or international level».

WORKING TOWARDS SUSTAINABLE DEVELOPMENT

«A green economy is necessary if sustainable development is to be realized. However, as this report emphasizes, a green economy can also, if accompanied by the right policy mix, create more and better jobs, lift people out of poverty and promote social inclusion. In fact, the growth model of the past few decades has been inefficient, not only economically, but also from environmental, employment and social perspectives. It overuses natural resources, is environmentally unsustainable and has failed to meet the aspirations of a large proportion of society seeking productive, decent work and dignified lives».

INFORMATION ECONOMY REPORT 2013

«The Information Economy Report 2013 marks the first time the United Nations is examining the economic potential of cloud computing for low- and middle-income countries, where rates of adoption are currently low. With governments, businesses and other organizations in the developing world considering whether to migrate some or all of their data and activities to the cloud, this publication is especially timely. I commend its information and analysis to all those interested in learning more about the benefits and risks of the cloud economy». BAN KI-moon

SUSTAINABLE DEVELOPMENT IN THE EUROPEAN UNION

«Eurostat's latest evaluation of progress towards sustainable development since 2000 shows rather mixed picture In its 2013 monitoring report of the EU Sustainable Development Strategy Eurostat suggests that the EU has gradually 'decoupled' economic growth and its use of resources between the years 2000 and 2011. The monitor uses twelve headline indicators to measure trends across a range of themes including socioeconomic development, sustainable consumption and production, public health, social inclusion and climate change and energy, among others. This evaluation of progress towards sustainable developed since 2000 is drawing a rather mixed picture».

GLOBAL CORPORATE SUSTAINABILITY REPORT 2013

«Today the United Nations Global Compact released its flagship Global Corporate Sustainability Report 2013. Based on survey responses from nearly 2,000 companies across 113 countries, the report provides a snapshot of the actions taken by business to embed responsible practices into their strategies, operations and culture. Findings show that companies committed to the UN Global Compact – the world’s largest corporate sustainability initiative – are moving from good intentions to significant actions».

IIRC - YEAR BOOK 2013

The IIRC Pilot Programme Yearbook 2013 details the journeys of the IIRC Pilot Programme businesses and investors as they work towards . It describes how businesses are connecting departments, and developing their strategies for longer term value creation. Integrated Reporting can be viewed through several lenses: from the perspective of finance, or intangibles such as intellectual or human capital. This Yearbook focuses the lens on what those responsible for sustainability within their organizations are doing to move towards ; how they are beginning to use the sustainability information they already collect to progress towards .

«We live in a different world now, one that has greater uncertainty, a broader range of risks and opportunities, and significant resource constraints beyond access to capital. A new, standardized language is needed to articulate the material, non-financial risks and opportunities facing companies today. These non-financial risks and opportunities that affect corporations’ ability to create long term value are characterized as “sustainability” issues. Sustainability issues vary by industry because they are closely aligned with business models, the way companies compete, their use of resources and their impact on society». +

SASB - Sustainability Accounting Standards Board

O ISCAL É VERDE

quarta-feira, 2 de novembro de 2016

«How Integrated Reporting Is Changing The Role Of The Accounting Profession»