Industry as a partner for sustainable development: accounting

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dc.contributor.authorAssociation of Chartered Certified Accountants
dc.contributor.authorUnited Nations Environment Programme
dc.date.accessioned2016-10-11T20:03:47Z
dc.date.available2016-10-11T20:03:47Z
dc.date.issued2002
dc.descriptionThis report analyses how the global accounting profession has addressed environmental, social, and sustainable development issues in the period following the Rio process and Agenda 21, within a consultation framework facilitated by the United Nations Environment Programme. It situates the profession’s influence in world trade through financial reporting, audit, consulting, and taxation, and distinguishes between direct operational impacts and broader indirect effects via corporate decision-making and assurance activity. The document reviews developments since 1990 across multiple topic areas, including environmental cost and liability disclosure, corporate governance and risk management, internal identification and allocation of environmental costs, environmental finance instruments such as emissions trading and taxes, accounting for biodiversity and natural capital, environmental and social reporting, full cost accounting, sustainability reporting, and verification of published reports. Methods include a desk-based review of literature and professional activity and a questionnaire sent in July 2001 to member bodies of the International Federation of Accountants, with follow-up in August 2001. Survey findings indicate uneven engagement: a minority of bodies report substantial activity, specialist working groups are limited in number, and organisational self-reporting is described as very low, with the Association of Chartered Certified Accountants highlighted as making significant progress. The report also notes limited direct attention to these issues by major global standard setters, while referencing the use of environmental examples in existing standards on provisions and auditing guidance. It concludes that progress has relied on a relatively small set of committed actors and identifies education, assurance methodologies, and stronger institutional involvement as continuing priorities.en
dc.formatpdf
dc.identifier.isbn9280721747
dc.identifier.other3048
dc.identifier.urihttps://wedocs.unep.org/handle/20.500.11822/8238
dc.languageEnglish
dc.relation18
dc.rights.accessLevelPublic
dc.titleIndustry as a partner for sustainable development: accountingen
dc.typeTechnical report

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