A morning refresh, an article on SMPs (Small & Medium-sized firms of Accounting Practitioners) by Prof Dr Susela Devi Suppiah, a founding member of Malaysian Association of Public Advocacy for Nature (MAPAN)!
#esg performance report is a non-financial disclosure to the #publicatlarge in the form of #sustainabilityreporting.
Even though non-financial as-is, a viably convenient approach is to trace and track #decarbonization (and other parameters of #humanrights, #biodiversity, #genderequality, #anticorruption, #regulatorycompliance and #ethicalobservance, etc) through big ticket items in the #financialstatements.
This reduces to the concept of #materialty #assessment in #esgreporting, more or less the same principle as applicable to #conventionalaccounting.
Therefore, #accountants and #auditors are the #souls and #pivots to the growth and advancement of the entire spectrum of #environmentalsocialgovernance.
Except that the #moralcompass is on the intricate #carbonfootprint hiding behind the numbers that represent #revenues and #costs.
MAPAN Pacesetting ESG
コメント