Transcription of CONCEPTUAL FRAMEWORK - Sustainability …
{{id}} {{{paragraph}}}
Example: tourism industry
CONCEPTUAL FRAMEWORK - Sustainability …
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 .. 5 Key Definitions and Characteristics of Sustainability Accounting and Disclosure .. 7 Sustainability .. 7 Materiality .. 8 Industry Focus .. 9 Decision-usefulness .. 10 Cost-benefit Analysis.
CONCEPTUAL FRAMEWORK © 2013 SUSTAINABILITY ACCOUNTING STANDARDS BOARD 1 Contents Introduction..... 3
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
Framework, The IASB, Diploma in International Financial Reporting, The International Accounting Standards Board, IASB, IASB issues the Conceptual Framework exposure, Conceptual Framework for Financial Reporting, Operational Level Paper F1 FINANCIAL, Operational Level Paper F1 FINANCIAL OPERATIONS REVISION SUMMARIES