عرض العناصر حسب علامة : الاستدامة
الأحد, 24 يوليو 2022 08:47
قيادة التغيير لتعزيز الثقة في عمليات التدقيق والتأكيد
نشر مجلس معايير التدقيق والتأمين الدولية (IAASB) اليوم تقريره العام الذي يوضح بالتفصيل دعمه للمصلحة العامة للسنة المنتهية في 31 ديسمبر 2021.
معلومات إضافية
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المحتوى بالإنجليزية
SPEARHEADING CHANGE TO ENHANCE CONFIDENCE IN AUDITS AND ASSURANCE
The International Auditing and Assurance Standards Board (IAASB) today published its Public Report detailing its support for the public interest for the year ended December 31, 2021. During this 12-month period, the IAASB approved the final revised standard on group audits, agreed its Work Plan for 2022-2023 that included a dedicated workstream on enhanced sustainability assurance standards, and developed and implemented its Framework for Activities, among other actions.
The year 2021 also included the transformational milestone of launching IAASB’s first fully digital handbook, in collaboration with the International Federation of Accountants. The new online platform, e-International Standards (eIS), highlights the IAASB’s commitment to improving the usability of, and access to, its standards by harnessing technology.
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محاسبة و مراجعة
موسومة تحت
الأحد, 17 يوليو 2022 09:03
ندوة عبر الويب النهوض بإعداد تقارير استدامة القطاع العام
معلومات إضافية
- البلد عالمي
- نوع الفعالية مجانا
- بداية الفعالية الأربعاء, 27 يوليو 2022
- نهاية الفعالية الأربعاء, 27 يوليو 2022
- التخصص محاسبة ومراجعة
- مكان الفعالية اونلاين
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فعاليات مهنية
موسومة تحت
الإثنين, 27 يونيو 2022 08:29
رسالة دكتوراه: العلاقة بين الإفصاح المحاسبي عن تقارير استدامة الشركات وجودة الأرباح المحاسبية وإنعكاساها على تكلفة رأس المال
الهدف: تحليل العلاقة بين الإفصاح المحاسبي عن تقارير استدامة الشرکات وجودة الأرباح المحاسبية ومدى انعکاس هذه العلاقة على تکلفة رأس المال في الشرکات المسجلة بالبورصة المصرية، بالإضافة إلى اختبار تأثير آليات الحوکمة على تلک العلاقات.
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رسائل ماجستير و دكتوراة
الأحد, 19 يونيو 2022 09:04
يدعو الاتحاد الدولي للمحاسبين قادة الأعمال العالمية إلى تعزيز الثقة وخلق قيمة مستدامة من خلال تبني عقلية متكاملة
تسلط مبادرة الاتحاد الدولي للمحاسبين الجديدة الضوء على الدور الحاسم للمدراء الماليين والوظائف المالية في تمكين عقلية متكاملة
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محاسبة و مراجعة
موسومة تحت
الخميس, 02 يونيو 2022 07:54
المشاركون في الأسواق المالية يدعون إلى مواءمة أقوى لوضع القواعد التنظيمية والمعايير حول الإفصاح عن الاستدامة
يعد الكشف الواضح والشامل والقابل للمقارنة عن المعلومات المتعلقة بالاستدامة أحد اللبنات الأساسية لنظام مالي عالمي يعمل بشكل جيد. يجب على منظمي الأسواق المالية اغتنام هذه الفرصة التاريخية وسريعة الإغلاق للحصول عليها بشكل صحيح من خلال ضمان معايير متوافقة.
معلومات إضافية
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المحتوى بالإنجليزية
Clear, comprehensive and comparable disclosure of sustainability-related information is one of the foundational building blocks of a well-functioning global financial system. Financial market regulators should seize this historical and fast-closing window of opportunity to get it right by ensuring compatible standards.
Significant efforts by the International Sustainability Standards Board (ISSB), the US Securities and Exchange Commission (SEC), and the European Commission together with the European Financial Reporting Advisory Group (EFRAG), all aim to address the need to enhance and evolve corporate reporting to include and consider sustainability information.
As financial market participants representing over 200 companies, 4,902 investors with US $121.3 trillion in assets under management, and more than 3 million professional accountants – WBCSD (World Business Council for Sustainable Development), PRI (Principles for Responsible Investment), and IFAC (International Federation of Accountants) collectively welcome and support these efforts. However, current draft standards and initiatives are not technically compatible in terms of concepts, terminologies, and metrics.
As these proposed sustainability-related disclosure requirements are refined and finalised, we call for each initiative to pointedly avoid regulatory and standard setting fragmentation by aligning key concepts, terminologies, and metrics on which disclosure requirements are built.
A coordinated approach is needed to provide the comprehensive global baseline of sustainability disclosures needed by capital markets. Collaboration and coordination are also important between sustainability disclosure initiatives and financial accounting standard-setting.
A globally consistent, comparable, reliable, and assurable corporate reporting system is indispensable in providing all stakeholders with a clear and accurate picture of an organisation’s ability to create sustainable value over time.
Interoperability—allowing companies to collect and report in a manner that effectively serves both local and global requirements— helps meet the needs of global capital markets, including investors who allocate capital internationally, companies who operate and raise capital across national borders, and the accounting profession that serves all consumers of corporate reporting.
For reporting entities, a global baseline for capital markets will help reduce cost, complexity, and confusion — increasing the utility, comparability of the information, while serving the fundamental purpose of sustainability reporting, which includes delivering more sustainable outcomes.
For investors who allocate capital based on comparable financial and sustainability-related information, global consistency is a matter of investor protection, growing market demand, and the ability to incorporate ESG issues into investment decisions that contribute to sustainable outcomes.
For professional accountants, charged with transforming disclosure requirements into high-quality and decision-useful information, global consistency and alignment provide the best foundation for high-quality sustainability-related reporting and its assurance.
Together, we welcome the establishment by the International Sustainability Standards Board of a working group to enhance compatibility between the global baseline and jurisdictional initiatives through a coordination mechanism. We strongly urge all involved policymakers to engage with this platform at this current historical juncture and strive towards delivering the level of alignment needed by financial markets at the global level.
As global organisations committed to contributing to a global financial system that delivers sustainable and long-term value creation, we look forward to supporting this process.
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محاسبة و مراجعة
الإثنين, 23 مايو 2022 08:41
الاتحاد الدولي للمحاسبين يواصل الدعوة إلى التقارب في الإفصاح عن الاستدامة العالمية
بصفته الصوت العالمي لمهنة المحاسبة، دعم الاتحاد الدولي للمحاسبين نظامًا عالميًا لتقديم معلومات استدامة متسقة وقابلة للمقارنة وقابلة للتأكيد.
معلومات إضافية
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المحتوى بالإنجليزية
IFAC Continues to Advocate for Convergence in Global Sustainability Disclosure
Welcomes EFRAG’s public consultation on European Sustainability Reporting Standards (ESRS) exposure drafts
As the global voice of the accountancy profession, IFAC has supported a global system for delivering consistent, comparable and assurable sustainability information. Such disclosure must become a core component of the corporate reporting ecosystem that helps stakeholders assess objectives and progress towards addressing the climate crisis and other important environmental, social, and governance matters. European Sustainability Reporting Standards can play an important part in aligning global and jurisdictional-specific goals.
IFAC supports the view that sustainability disclosure requirements should be developed to capture and measure what really matters and to facilitate adoption and implementation in an internationally compatible manner. Alignment between global and jurisdiction-specific requirements, to the extent possible, is key for companies who operate across national borders, who compete for capital globally, and who are working towards a more sustainable future.
IFAC CEO Kevin Dancey said “Collectively, we have an historic opportunity to embrace equivalency and interoperability in sustainability initiatives around the world, to leverage the work of existing high-quality sustainability frameworks, and to avoid costly regulatory fragmentation and complexity. Toward this end, IFAC strongly supports the ISSB’s recently announced working group that will establish dialogue for enhanced compatibility between the ISSB’s recent exposure drafts and ongoing jurisdictional initiatives like that of the European Union.”
The European Commission’s ambitious Corporate Sustainability Reporting Directive seeks to put sustainability-related reporting on the same footing as traditional financial reporting—addressing what sustainability information must be reported and requiring its assurance, among other important elements that can enhance corporate reporting. We hope this important work ultimately contributes to—and amplifies the impact of—an emerging global sustainability disclosure system.
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محاسبة و مراجعة
موسومة تحت