Climate Change

March 2, 2022
Why the chief sustainability officer is becoming more common

Why the chief sustainability officer is becoming more common

This rapidly growing role spans every area of an organization, from corporate strategy to disclosure. As organizations work toward becoming net zero and meeting the requirements of the Paris Agreement, jobs that help foster corporate sustainability are becoming more common, especially in the financial sector. One such position is the chief sustainability officer (CSO).
February 1, 2022
CAW Getting ESG and CEO incentives right

Getting ESG and CEO incentives right

As firms rush to implement climate change and ESG principles, questions on pay and incentive arise. Recent research advises caution and offers guidance.
January 10, 2022
2022

What to expect from 2022 – Part 2

In Part 2, ICAEW Chief Executive and Chair of Chartered Accountants Worldwide, Michael Izza, discusses non-financial reporting, public sector finances, and the big tech trends of 2022.
January 10, 2022
2022

What to expect from 2022 – Part 1

In the first of a two part series, ICAEW Chief Executive and Chair of Chartered Accountants Worldwide, Michael Izza, looks at the biggest issues facing business and the wider economy, with help from experts from around the Institute.
November 16, 2021
Climate right for new ISSB

Climate right for new ISSB

Anne Adrain summarises the latest update from the IFRS Foundation on developments in sustainability reporting. The IFRS Foundation Trustees (Trustees) took the opportunity during the finance-themed session at the global climate summit, COP26, to announce three significant developments on the future of sustainability standard setting.
November 16, 2021
why CAS are crucial to the fight against climate change

Why CAs are crucial to the fight against climate change

Anne Adrain, Head of Sustainability and Reporting at ICAS, explains how CAs are crucial to the fight against climate change and why ICAS is committing to net zero. The arrival of November means the 2021 United Nations Climate Change Conference, better known as COP26, is finally taking place. It couldn’t have come at a more opportune time. August’s IPCC report highlighted the severity of the dangers posed by climate change. If we are unable to limit the rise in global temperatures to 1.5°C, the report states, there will be lasting damage to the planet. For the first time, the IPCC also made explicit the link between climate change and human activity.
June 11, 2021
The race is on to put climate change centre stage

The race is on to put climate change centre stage

So, who will be the winners of this race? All of us, we hope, if the various world leaders that descend on Glasgow in November step up the pace in the race for the preservation, and survival, of the human race.
October 26, 2020
climate related risk

The Consideration of Climate-Related Risks in an Audit of Financial Statements

The issue of climate change is at the forefront of the minds of many investors and other stakeholders as its impacts are becoming increasingly apparent. The IAASB has recognised that climate change is likely to have some impact on most, if not all, entities and, as a result, has implications for auditors.