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.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
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CONCEPTUAL ISSUES IN DEVELOPMENT, CONCEPTUAL ISSUES IN DEVELOPMENT ADMINISTRATION, Issues the Conceptual Framework exposure, INTERNATIONAL PUBLIC SECTOR ACCOUNTING, INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: CONCEPTUAL, Issues, TEACHER EVALUATION, OECD, CONCEPTUAL, Development, School readiness, UNICEF, Trauma Recovery and Empowerment, Accounting theory and conceptual frameworks, PLANNING OF PHARMACEUTICAL FACTORIES, Chain Management Integration: A Conceptual Model