Professor Carol Adams has recently written a piece that examines the progress being made in sustainability reporting. As the world starts to get ready for COP26 in Glasgow later this month how should the accounting profession help businesses measure their activity in relation to sustainability?
In the article, Professor Adams addresses:
In brief, sustainability reporting cana) Continue as set outb) Adopt a collaborate and learn approach orc) The International Accounting Standard Board will incorporate climate change and other sustainability issues into IFRS Standards so far as they affect the financial statements.
To find out how Professor Adams thinks that scenarios B and C are better for people and the planet, read the full article in the School’s IMPACT hub.