Presentation by Michael Nugent, Senior Technical Manager at IFAC and Technical Director at the International Integrated Reporting Council (IIRC), at the UNCTAD Workshop on Climate Change in Geneva, Switzerland, March 2012.
IFAC and the World Bank Centre for Financial Reporting Reform hosted a joint Regional Small- and Medium-sized Practices (SMP) Forum for Europe and Central Asia on May 31 in Vienna, Austria.
The Forum provided the opportunity to discuss addressing the challenges and opportunities SMPs and medium-sized entities (SMEs) face. This is a presentation by Ken Siong, Technical Director, International Ethics Standards Board for Accountants.
Presentation by Ken Siong, IESBA Technical Director, for American Accounting Association, International Accounting Section, Midyear Meeting, February 19, 2016 in New Orleans, LA, USA
Presentation by Beverley Bahlmann, Senior Technical Manager, IAASB, for American Accounting Association, International Accounting Section, Midyear Meeting, February 19, 2016 in New Orleans, LA, USA
How to tackle the future financial challenges in Personalised Medicine in Eur...EuroBioForum
Presentation of Dr Wouter Spek, Managing director of EuroBioForum for the European Personalised Medicine Association (EPEMED) 2013 Spring series of webinars on 24 April 2013.
Presentation given by Paul Thompson, Deputy Director, SME and SMP Affairs, IFAC, at the Malaysian Institute of Accountants Conference, Auditing Micro-Entities Efficiently and Effectively, March 23, 2012, Kuala Lumpur.
IFAC and the World Bank Centre for Financial Reporting Reform hosted a joint Regional Small- and Medium-sized Practices (SMP) Forum for Europe and Central Asia on May 31 in Vienna, Austria.
The Forum provided the opportunity to discuss addressing the challenges and opportunities SMPs and medium-sized entities (SMEs) face. This is a presentation by Ken Siong, Technical Director, International Ethics Standards Board for Accountants.
Presentation by Ken Siong, IESBA Technical Director, for American Accounting Association, International Accounting Section, Midyear Meeting, February 19, 2016 in New Orleans, LA, USA
Presentation by Beverley Bahlmann, Senior Technical Manager, IAASB, for American Accounting Association, International Accounting Section, Midyear Meeting, February 19, 2016 in New Orleans, LA, USA
How to tackle the future financial challenges in Personalised Medicine in Eur...EuroBioForum
Presentation of Dr Wouter Spek, Managing director of EuroBioForum for the European Personalised Medicine Association (EPEMED) 2013 Spring series of webinars on 24 April 2013.
Presentation given by Paul Thompson, Deputy Director, SME and SMP Affairs, IFAC, at the Malaysian Institute of Accountants Conference, Auditing Micro-Entities Efficiently and Effectively, March 23, 2012, Kuala Lumpur.
Nicolas Véron, Senior Fellow Bruegel Institute
Visiting Fellow, Peterson Institute for International Economics (Washington DC)
The Euro Crisis: Where We Stand, and Possible Consequences
Presentation given by the Thai Federation of Accounting Professions (FAP) to the Compliance Advisory Panel of the International Federation of Accounting (IFAC).
IFAC President, Warren Allen presented “A Strong Financial Reporting Infrastructure: Vital for a Growing Economy and Strong Capital Market”. May 7, 2013 in Singapore.
Presentation from IFAC Senior Technical Manager Szymon Radziszewicz regarding the power of professional accountancy organizations (PAOs) in economic growth in a nation and region.
Presentation by Prof. Alexandra Watson, the College of Accounting, University of Cape Town, on integrated reporting and the evolution of the issue and practice in South Africa given at the International Federation of Accountants’ Council Seminar, A Fundamental Shift in Corporate Reporting.
Presentation by Vittorio Lusvarghi, chair of the Professional Accountants in Business Committee Sustainability Task Force, at the Institute of Cost Accountants of India's National Cost Convention, New Delhi, India, March 2012.
Presentation by Warren Allen, President, International Federation of Accountants at the Institute of Certified Public Accountant of Greece, in Athens, Greece, September 19, 2014
Slideshareersion strategic report regulations guidance for companies and inv...Ardea International
Environmental, social governance issues have financial implications on how companies recognise, diagnose, manage and disclose their information. The legal and investor angle is discussed, together with how to diagnose the financial risk
Nicolas Véron, Senior Fellow Bruegel Institute
Visiting Fellow, Peterson Institute for International Economics (Washington DC)
The Euro Crisis: Where We Stand, and Possible Consequences
Presentation given by the Thai Federation of Accounting Professions (FAP) to the Compliance Advisory Panel of the International Federation of Accounting (IFAC).
IFAC President, Warren Allen presented “A Strong Financial Reporting Infrastructure: Vital for a Growing Economy and Strong Capital Market”. May 7, 2013 in Singapore.
Presentation from IFAC Senior Technical Manager Szymon Radziszewicz regarding the power of professional accountancy organizations (PAOs) in economic growth in a nation and region.
Presentation by Prof. Alexandra Watson, the College of Accounting, University of Cape Town, on integrated reporting and the evolution of the issue and practice in South Africa given at the International Federation of Accountants’ Council Seminar, A Fundamental Shift in Corporate Reporting.
Presentation by Vittorio Lusvarghi, chair of the Professional Accountants in Business Committee Sustainability Task Force, at the Institute of Cost Accountants of India's National Cost Convention, New Delhi, India, March 2012.
Presentation by Warren Allen, President, International Federation of Accountants at the Institute of Certified Public Accountant of Greece, in Athens, Greece, September 19, 2014
Slideshareersion strategic report regulations guidance for companies and inv...Ardea International
Environmental, social governance issues have financial implications on how companies recognise, diagnose, manage and disclose their information. The legal and investor angle is discussed, together with how to diagnose the financial risk
Considering the drivers for creating a sustainable business in the events sector and beyond, using ISO20121 and the GRI events sector reporting template as a framework for change
Sustainability in Real Estate Investments - CERES conference 2013, San Francisconilskok
At the recent annual conference of Ceres, a forum of investors to discuss environmental issues, I moderated a nice panel on how institutional investors (can) integrate sustainability into their real estate decisions. The line-up was pretty amazing, with Laurie Weir of CalPERS, Jennifer Young of the Townsend Group, Mike Ibarra of Landon Butler & Co (responsible for the MEPT fund), and Darryl Neate of Ofxord Properties (OMERS). Here's the full slide deck, very interesting to see the different views:
Presentation given by Prof. Alexandra Watson during the International Federation of Accountants (IFAC) integrated reporting seminar, A Fundamental Shift in Corporate Reporting, November 14, 2012.
Presentation given by SMP Committee Chair Giancarlo Attolini at the IFAC Board Meeting in September 2012 on the current and upcoming activities of the IFAC SMP Committee in each of its strategic focus areas: Input to Standard-Setting, Input to Public Policy and Regulation, Adoption and Implementation, and Development and Quality.
Experts from the International Auditing and Assurance Standards Board (IAASB), the European Commission (EC), the Committee of European Audit Oversight Bodies (CEAOB), assurance service providers, investors and the business community met to discuss the regulatory, policy and standard-setting path toward high-quality sustainability assurance.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
An introduction to the cryptocurrency investment platform Binance Savings.Any kyc Account
Learn how to use Binance Savings to expand your bitcoin holdings. Discover how to maximize your earnings on one of the most reliable cryptocurrency exchange platforms, as well as how to earn interest on your cryptocurrency holdings and the various savings choices available.
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
Recruiting in the Digital Age: A Social Media MasterclassLuanWise
In this masterclass, presented at the Global HR Summit on 5th June 2024, Luan Wise explored the essential features of social media platforms that support talent acquisition, including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
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Workshop on Climate Change Reporting
1. Workshop on Climate Change
Reporting
Michael Nugent
Senior Manager, IFAC /
Technical Director, IIRC
Geneva
16 March 2012
Page 1 | Confidential and Proprietary Information
2. IFAC
Overview
(1) IAASB: International Standard on Assurance
Engagements (ISAE) 3410
“Assurance Engagements on Greenhouse Gas Statements”
(2) PAIB Committee “Investor Demand for
Environmental, Social, and Governance Disclosures:
Implications for Professional Accountants in Business”
Page 2 | Confidential and Proprietary Information
4. (1) IAASB
ISAE 3410
• Accountants well suited, but not a “captive”
domain:
– Need both assurance AND emissions quantification
and reporting
– Accountants may need to use experts, but not always
– ISAE 3000 – open to broader application?
• Both limited assurance and reasonable assurance
– LA ≠ primarily inquiries and analytical procedures
– Need to assess risks and design appropriate responses
Page 4 | Confidential and Proprietary Information
5. (2) PAIB Committee
Investor Demand for ESG Disclosures ...
• Evolving trend – greater interest in, and
integration of, ESG factors into investment
processes and decisions
• Evidence?
• Investor approaches:
– Positive and negative screening
– Engagement
– ESG integration
• Sector-neutral list of core KPIs
Page 5 | Confidential and Proprietary Information
6. (2) PAIB Committee
... Implications for
Professional Accountants in Business
• Engage investors to understand their needs
• Incorporate ESG factors/non-financial information
in governance and accountability arrangements
• Link financial and non-financial performance and
outcomes to improve understanding of
sustainable value creation
• Ensure information is material, timely, consistent
and comparable
• Bring together data to support internal and
external decision making.
Page 6 | Confidential and Proprietary Information
The PAIB Committee exists in the context of IFAC’s vision statement that “The global accountancy profession be recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies.”While the audit-based assurance of reliable, transparent and accurate reporting lubricates the financial markets, the success of economies is also dependent on the generation of wealth within the business world and sound, effective financial processes within government bodies. That takes place within individual business and public sector organizations. These are the domain of the PAIB, or what we might also call the ‘managerial accountant’, who is thus central to the vision. Both directly and through their influence on and enabling of others, these members of our profession are effectively our front-line troops in the struggle to keep organizations ethical, responsible, sustainable, and resilient.Within this context, my Committee’s focus is on achieving two mutually reinforcing strategic objectives. One is to increase awareness of the important role professional accountants play in securing sustainable value for organizations and their stakeholders. The second is to support member bodies in enhancing the competence of their members by sharing good practice. The first is about promoting the value PAIBs can bring to their organizations. The second is about helping to ensure that they will be properly equipped to perform in a way that demonstrates the truth of that claim.We develop publications and materials that IFAC and its members can use both to promote and support PAIBs, and so to enhance understanding and positively influence perceptions of the managerial accountant – both within and outside the profession itself.The reality underlying the perceived reputation requires professional accountants to be qualified – and supported after they qualify – in the competency areas needed by their employing organizations. You should have received a copy of our recent publication Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Successwhich has been distributed to all member bodies. This employer-driven approach is intended to assist the global accountancy profession to facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it. We also recognize that the underlying reality needs continuous development so that professional accountants are qualified and supported post-qualification in the competency areas required by organizations – i.e., their employers. Competent and Versatile, which has been distributed to all member bodies, is an employer-driven approach aimed at helping the global accountancy profession facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it.
The PAIB Committee exists in the context of IFAC’s vision statement that “The global accountancy profession be recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies.”While the audit-based assurance of reliable, transparent and accurate reporting lubricates the financial markets, the success of economies is also dependent on the generation of wealth within the business world and sound, effective financial processes within government bodies. That takes place within individual business and public sector organizations. These are the domain of the PAIB, or what we might also call the ‘managerial accountant’, who is thus central to the vision. Both directly and through their influence on and enabling of others, these members of our profession are effectively our front-line troops in the struggle to keep organizations ethical, responsible, sustainable, and resilient.Within this context, my Committee’s focus is on achieving two mutually reinforcing strategic objectives. One is to increase awareness of the important role professional accountants play in securing sustainable value for organizations and their stakeholders. The second is to support member bodies in enhancing the competence of their members by sharing good practice. The first is about promoting the value PAIBs can bring to their organizations. The second is about helping to ensure that they will be properly equipped to perform in a way that demonstrates the truth of that claim.We develop publications and materials that IFAC and its members can use both to promote and support PAIBs, and so to enhance understanding and positively influence perceptions of the managerial accountant – both within and outside the profession itself.The reality underlying the perceived reputation requires professional accountants to be qualified – and supported after they qualify – in the competency areas needed by their employing organizations. You should have received a copy of our recent publication Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Successwhich has been distributed to all member bodies. This employer-driven approach is intended to assist the global accountancy profession to facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it. We also recognize that the underlying reality needs continuous development so that professional accountants are qualified and supported post-qualification in the competency areas required by organizations – i.e., their employers. Competent and Versatile, which has been distributed to all member bodies, is an employer-driven approach aimed at helping the global accountancy profession facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it.
The PAIB Committee exists in the context of IFAC’s vision statement that “The global accountancy profession be recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies.”While the audit-based assurance of reliable, transparent and accurate reporting lubricates the financial markets, the success of economies is also dependent on the generation of wealth within the business world and sound, effective financial processes within government bodies. That takes place within individual business and public sector organizations. These are the domain of the PAIB, or what we might also call the ‘managerial accountant’, who is thus central to the vision. Both directly and through their influence on and enabling of others, these members of our profession are effectively our front-line troops in the struggle to keep organizations ethical, responsible, sustainable, and resilient.Within this context, my Committee’s focus is on achieving two mutually reinforcing strategic objectives. One is to increase awareness of the important role professional accountants play in securing sustainable value for organizations and their stakeholders. The second is to support member bodies in enhancing the competence of their members by sharing good practice. The first is about promoting the value PAIBs can bring to their organizations. The second is about helping to ensure that they will be properly equipped to perform in a way that demonstrates the truth of that claim.We develop publications and materials that IFAC and its members can use both to promote and support PAIBs, and so to enhance understanding and positively influence perceptions of the managerial accountant – both within and outside the profession itself.The reality underlying the perceived reputation requires professional accountants to be qualified – and supported after they qualify – in the competency areas needed by their employing organizations. You should have received a copy of our recent publication Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Successwhich has been distributed to all member bodies. This employer-driven approach is intended to assist the global accountancy profession to facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it. We also recognize that the underlying reality needs continuous development so that professional accountants are qualified and supported post-qualification in the competency areas required by organizations – i.e., their employers. Competent and Versatile, which has been distributed to all member bodies, is an employer-driven approach aimed at helping the global accountancy profession facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it.
The PAIB Committee exists in the context of IFAC’s vision statement that “The global accountancy profession be recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies.”While the audit-based assurance of reliable, transparent and accurate reporting lubricates the financial markets, the success of economies is also dependent on the generation of wealth within the business world and sound, effective financial processes within government bodies. That takes place within individual business and public sector organizations. These are the domain of the PAIB, or what we might also call the ‘managerial accountant’, who is thus central to the vision. Both directly and through their influence on and enabling of others, these members of our profession are effectively our front-line troops in the struggle to keep organizations ethical, responsible, sustainable, and resilient.Within this context, my Committee’s focus is on achieving two mutually reinforcing strategic objectives. One is to increase awareness of the important role professional accountants play in securing sustainable value for organizations and their stakeholders. The second is to support member bodies in enhancing the competence of their members by sharing good practice. The first is about promoting the value PAIBs can bring to their organizations. The second is about helping to ensure that they will be properly equipped to perform in a way that demonstrates the truth of that claim.We develop publications and materials that IFAC and its members can use both to promote and support PAIBs, and so to enhance understanding and positively influence perceptions of the managerial accountant – both within and outside the profession itself.The reality underlying the perceived reputation requires professional accountants to be qualified – and supported after they qualify – in the competency areas needed by their employing organizations. You should have received a copy of our recent publication Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Successwhich has been distributed to all member bodies. This employer-driven approach is intended to assist the global accountancy profession to facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it. We also recognize that the underlying reality needs continuous development so that professional accountants are qualified and supported post-qualification in the competency areas required by organizations – i.e., their employers. Competent and Versatile, which has been distributed to all member bodies, is an employer-driven approach aimed at helping the global accountancy profession facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it.
The PAIB Committee exists in the context of IFAC’s vision statement that “The global accountancy profession be recognized as a valued leader in the development of strong and sustainable organizations, financial markets and economies.”While the audit-based assurance of reliable, transparent and accurate reporting lubricates the financial markets, the success of economies is also dependent on the generation of wealth within the business world and sound, effective financial processes within government bodies. That takes place within individual business and public sector organizations. These are the domain of the PAIB, or what we might also call the ‘managerial accountant’, who is thus central to the vision. Both directly and through their influence on and enabling of others, these members of our profession are effectively our front-line troops in the struggle to keep organizations ethical, responsible, sustainable, and resilient.Within this context, my Committee’s focus is on achieving two mutually reinforcing strategic objectives. One is to increase awareness of the important role professional accountants play in securing sustainable value for organizations and their stakeholders. The second is to support member bodies in enhancing the competence of their members by sharing good practice. The first is about promoting the value PAIBs can bring to their organizations. The second is about helping to ensure that they will be properly equipped to perform in a way that demonstrates the truth of that claim.We develop publications and materials that IFAC and its members can use both to promote and support PAIBs, and so to enhance understanding and positively influence perceptions of the managerial accountant – both within and outside the profession itself.The reality underlying the perceived reputation requires professional accountants to be qualified – and supported after they qualify – in the competency areas needed by their employing organizations. You should have received a copy of our recent publication Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Successwhich has been distributed to all member bodies. This employer-driven approach is intended to assist the global accountancy profession to facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it. We also recognize that the underlying reality needs continuous development so that professional accountants are qualified and supported post-qualification in the competency areas required by organizations – i.e., their employers. Competent and Versatile, which has been distributed to all member bodies, is an employer-driven approach aimed at helping the global accountancy profession facilitate sustainable organizational success through the education, training, and development of professional accountants. In practice this means working with and through IFAC’s member bodies, as the prime customers of our output, encouraging them to own our aims, and helping them, not only with relevant, internationally developed material, but with help to make the best use of it.