Transcription of CONCEPTUAL FRAMEWORK - Sustainability …
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CONCEPTUAL FRAMEWORK OF THE Sustainability ACCOUNTING STANDARDS BOARD October 2013 CONCEPTUAL FRAMEWORK 2013 Sustainability ACCOUNTING STANDARDS BOARD 1 Contents 3 About SASB .. 3 Objectives of Sustainability Accounting and Disclosure .. 3 Purpose of Sustainability Accounting and Disclosure .. 3 Relationship with Financial Accounting .. 3 Users of Sustainability Accounting Standards .. 4 Beneficiary of Sustainability Accounting Standards .. 5 The Reasonable Investor .. 5 Specific Considerations for Institutional Investors -- Fiduciary Duty and Portfolio Risks .. 5 How Investors Use ESG Data in Financial Analysis.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
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CONCEPTUAL FRAMEWORK, REPORTING, FINANCIAL, INTERNATIONAL PUBLIC SECTOR ACCOUNTING, Financial Reporting, Issues the Conceptual Framework exposure, Amendments to the Australian Conceptual, FRAMEWORK, AMENDMENTS TO THE AUSTRALIAN CONCEPTUAL FRAMEWORK, CONTENTS OF VOLUME II, Fi nancial Reporting, MANUFACTURING AUDIT TO IMPROVE QUALITY