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ACCOUNTING - Corporate non-financial reporting / assurance / auditing; Company law; Corporate governance

 


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Accounting links (International & national accounting organisations, EU, UK, USA, Canada, Australia, etc.). PAGEREF _Toc364529380 \h 400

 

International organisations. PAGEREF _Toc364529381 \h 400

 

European Union / European countries. PAGEREF _Toc364529382 \h 414

 

United Kingdom (UK) PAGEREF _Toc287203280 \h 342

 

USA, Canada, Australia, India ... PAGEREF _Toc287203281 \h 351

 

Other PAGEREF _Toc287203282 \h 373

 

 

 

Big international accounting and auditing firms. PAGEREF _Toc364529386 \h 459

 

 

 

 

 

 


 

 

 

 

Accounting links (International & national accounting organisations, EU, UK, USA, Canada, Australia, etc.)

 

 

International organisations

 

 

 

 

·        IFAC International Federation of Accountants > e.g.

o        About IFAC >

§        

·        Professional Accountants in Business (PAIB) > e.g.

o       Activities and Interest Areas > e.g.

§         Governance and Ethics

§        Sustainability and Corporate Responsibility >> e.g.

·         Project and Investment Appraisal for Sustainable Value Creation: International Good Practice Guidance (29 November 2012)

·         Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business (6 February 2012; .pdf has 30 pp.)

o        See also related article at Accounting Today: Accountants Pressed to Provide Non-Financial Information (6 February 2012; By Michael Cohn)

·        IFAC Sustainability Framework 2.0 (March 2011; .pdf has 98 pp.) >

o       Business Strategy Perspective

o       Operational Perspective

o       Reporting Perspective

§         Business Reporting

·         Integrating the Business Reporting Supply Chain (March 2011) - A report based on recommendations from key business leaders from around the world

·         In the final phase of this project, the project group interviewed 25 key business leaders from around the globe on what should be done to improve corporate governance, business reporting, and auditing in the aftermath of the financial crisis. > see

o        Financial Reporting Supply Chain: Themes 1 (June 2010) – 5 (March 2011)

·         In response to the report, Financial Reporting Supply Chain: Current Perspectives and Directions (March 2008), IFAC established a project group to study progress in the areas of governance, financial reporting, and auditing aimed at meeting investor needs. Its first output, Developments in the Financial Reporting Supply Chain-Results from a Global Study among IFAC Member Bodies was issued in February 2009. This study indicated that, although some progress had been made, several significant issues remain unresolved.

o        Meetings

o        >> 

§         PAIB eNews is an electronic communication issued three to four times per year. - Also »Topics Related to Sustainability«

§         Publications & Resources >>

·        Tag: Integrated Reporting

§         News & Events >>

·        Tag: Integrated Reporting

·         >> e.g.

o         IFAC Issues Policy Position Paper on Enhancing Organizational Reporting (11 October 2013; .pdf has 8 pp.) - … to emphasize the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.

o         Integrating Good Governance Leads to Sustainable Success (25 October 2012) >

§          Integrating Governance for Sustainable Success (.pdf has 44 pp.)

o         Changing Roles and Employer Expectations Define Areas of Competency for Professional Accountants in Business (9 August 2011) >

§          Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Success (.pdf has 27 pp.)

·          This paper aims to support the global accountancy profession in responding to changing expectations of society, financial markets, and organizations, and to promote and contribute to the value of professional accountants in business to their organizations.

·          It does this by:

o         Reviewing significant macroeconomic and societal challenges. Key challenges include moving to a model of sustainable economies and corporate responsibility where organizations pursue a more sustainable and ethical path; balancing the need for compliance with the need to remain competitive within an increasingly global economy; and the long-term affordability and accountability of public services. …

o         IFAC and the Prince’s Accounting for Sustainability Project Collaborate to Promote Sustainable Organizations (4 May 2010; (A4S))

§          ... entered into a memorandum of understanding ...

§          Key priorities to support the work of professional accountants in embedding sustainable practices include:

·          Raising awareness and facilitating sharing and collaboration across the global accountancy community, ...

·          Establishing an international integrated reporting committee ... (IIRC)

·          Incorporating accounting for sustainability within professional training and education.

o         Sustainability and the Role of Professional Accountants in Business Subject of Two New IFAC Papers (29 August 2006)

§          The first information paper, Why Sustainability Counts for Professional Accountants in Business (.pdf has 11 pp.), provides an overview of enterprise sustainability and sets out the business case for addressing the risks and opportunities of sustainable development at the enterprise level. It also discusses the ways in which professional accountants in business, especially those working for organizations with significant environmental or social impacts, will be involved with the measurement, recording and interpretation of sustainability-related information.

§          Professional Accountants in Business - At the Heart of Sustainability? (.pdf has 43 pp.), the second paper, provides first-hand commentary from eleven senior professionals working in various enterprises around the world on the role of PAIBs and the challenges they face in promoting and implementing sustainable development strategies.

o         IFAC Consultation Paper Explores Assurance Aspects of Proposed Sustainability Reporting Guidelines (9 February 2006)

o       

§         IFAC Global Knowledge Gateway (accountancy news, views, resources) >

·         Business Reporting > also

o        Resources > also

§         Topic Subcategories: also

·         integrated reporting

·         non-financial reporting

·         sustainability reporting

·         Ethics

·        Sustainability > also

o        Resources > also

§         Topic Subcategories: also

·         accounting for sustainability >> e.g.

o        Accounting for Sustainability. From Sustainability to Business Resilience (29 July 2015; 35 pp.)

§          This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy.

·          corporate social responsibility

·         natural capital valuation and measurement

·         sustainability assurance

·         sustainability management

·        sustainability reporting

·          sustainability strategy

·          sustainable development

o       

§         Independent Standard-Setting Boards >

·         IAASB - International Auditing and Assurance Standards Board >

o        Projects >

§         Integrated Reporting

o       

§        Search: IFACnet

·         IFACnet "spiders" (or searches) the publicly available sections of participating websites - generally IFAC members, associates and related organization. It sorts, indexes and filters thousands of documents and web pages and returns a list of the items most relevant to your search query.

 

 

 

 

 

·         IASB International Accounting Standards Board - Website of the IFRS Foundation and the IASB > e.g.

o        Standards developments >

§         Work plan for IFRSs >

·         Management Commentary > e.g.

o        IFRS Practice Statement (9 December 2010; .pdf has 32 pp.) - Management Commentary: A framework for presentation

 

 

 

 

 

·         UNCTAD United Nations Conference on Trade and Development >>

o       ISAR Corporate Transparency Accounting (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

§         »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«

§         > e.g.

·        

o       Publications: e.g.

§         2010 Review of the Implementation Status of Corporate Governance Disclosures: An Inventory of Disclosure Requirements in 22 Frontier Markets (.pdf, 14 October 2010, 28 pp.)

§          Investment and Enterprise Responsibility Review - Analysis of investor and enterprise policies on corporate social responsibility (.pdf, 1 September 2010, 96 pp.; Prepared by Anthony Miller and Jem Bendell)

·          Launched at Sustainable Stock Exchanges 2010 (part of the World Investment Forum, 6-9 September, 2010, Xiamen, China)

§         International Accounting and Reporting Issues 2008 Review (.pdf, 2010, 174 pp.)

§         2009 Review of the implementation status of corporate governance disclosures: an inventory of disclosure requirements in 24 emerging markets (.pdf, 8 October 2009, 21 pp.)

§         2009 Review of the implementation status of corporate governance disclosures: an examination of reporting practices among large enterprises in 12 emerging markets (.pdf, 6 October 2009, 23 pp.)

·         Areas of Work > e.g.

o       Corporate Governance Disclosure

§         The aim of this project was to assist developing countries and countries with economies in transition in identifying and implementing best corporate governance practices to achieve better transparency, financial disclosure and accountability.

§         > e.g.

·         Guidance in Good Practices in Corporate Governance Disclosure (.pdf, June 2006, 52 pp.)

o         This guidance is a technical aid for regulators and companies, particularly in developing countries and transition economies. The purpose of the guidance is to help those responsible for preparing company reports to produce disclosures on corporate governance that address the major concerns of investors and other stakeholders.

o         UNCTAD draws upon recommendations for corporate governance disclosure contained in documents from other international organizations and national governments, as well as the deliberations of the ISAR. For reference purposes, the guidance also contains a list of national and international resources on corporate governance disclosure.

o        > e.g.

§         Chapter 2: Non-Financial Disclosures > also »Material Issues Regarding Stakeholders, and Environmental and Social Stewardship«

·          an issues paper on implementation of corporate governance disclosure requirements (.pdf, 2003, 17 pp.)

·         five case studies on implementation of corporate governance disclosure (2003; Brazil, France, Kenya, the Russian Federation, the United States)

·          Selected Issues in Corporate Governance: Regional and Country Experiences (.pdf, 2003, 65 pp.)

o       Corporate Responsibility Reporting > e.g.

§         Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)

·          ... UNCTAD extends special appreciation to Nancy Kamp–Roelands from Ernst & Young, Netherlands for acting as Chairperson of the ISAR Consultative group that worked on this project between 2004 and 2007...

·          … The objective of this guidance, which has been developed with reference to the Global Reporting Initiative (GRI) Guidelines and the International Financial Reporting Standards (IFRS), is to provide detailed guidance on the preparation of reports using the selected indicators…

§         2008 review of corporate responsibility reporting

§         2008 review of the corporate responsibility performance of large emerging market enterprises

§         Disclosure of the Impact of Corporations on Society (2004; .pdf has 121 pp.)

o        Environmental Accounting and Reporting >

§         Eco-efficiency Indicators

·         ISAR Sessions, Topics and Documents > e.g.

o        27th session (Geneva, 13–15 October 2010)

§         Co-organized with: The International Federation of Accountants (IFAC): Accountancy Summit on Corporate Governance Reform Looks Beyond the Global Financial Crisis

·         Professor Mervyn King, author of the King Code on Corporate Governance, was the keynote speaker.

·         With an eye to helping prevent future financial crises, they collectively supported the following points: also

o         The accountancy profession has a key role to play in strengthening corporate governance and facilitating the integration of governance and sustainability into the strategy, operations, and reporting of an organization.

o         Boards should be focused on the long-term sustainability of their businesses. As such, corporate governance reform must include strengthening board oversight of management, positioning risk management as a key board responsibility, and encouraging remuneration practices that balance risk and long-term (social, environmental, and economic) performance criteria.

·         Publications >

o       Environmental, Social and Governance Disclosure

o       

§         Meetings >>

·         Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirtieth session (6-8 November 2013) >

o        Documents >

§         Best practice guidance for policymakers and stock exchanges on sustainability reporting initiatives (.pdf, 28 August 2013, 23 pp.; Or here (.pdf))

o         >> 

§         Corporate Governance in the Wake of the Financial Crisis: Selected international views (.pdf, February 2011, 184 pp.)

·         See also

o        related article at SocialFunds: Will Corporate Governance Reform Become Reality? (8 March 2011) - A report from the United Nations Conference on Trade and Development (UNCTAD) documents corporate governance failures that led to the financial crisis and provides recommendations for reform.

 

 

 

 

 

 

·         IOSCO International Organisation of Securities Commissions

 

 

 

 

·         INTOSAI International Organization of Supreme Audit Institutions >>

o        Working Group on Environmental Auditing

 

 

 

 

·         ICGN International Corporate Governance Network > e.g.

o        Policy >

§         Committees >

·         Integrated Business Reporting

 

 

 

 

·         HRH The Prince of Wales (UK) >> e.g.

o        Accounting for Sustainability Project (A4S) >

§         Accounting Community >

·        Accounting Bodies Network (ABN) > also

o       ABN resources and upcoming events

§         >> 

·         Accounting for Sustainability Community

 

 

 

 

·        <IR> Integrated Reporting (IIRC - International Integrated Reporting Council)

o         Integrated Reporting demonstrates the linkages between an organisation’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organisation is really performing.

o         The Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI) announced the formation of the International Integrated Reporting Committee (IIRC) on Monday 2nd August 2010.

o         The IIRC, is a powerful, international cross section of leaders from the corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society.

o         Mission Statement: To create a globally accepted integrated reporting framework which brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format. The aim is to help with the development of more comprehensive and comprehensible information about organisations, prospective as well as retrospective, to meet the needs of a more sustainable, global economy.

o         The principal role of the IIRC is to:

§          reach a consensus among governments, listing authorities, business, investors, accounting bodies and standard setters for the best way to tackle the challenges of Integrated Reporting

§          identify priority areas where additional work is needed and provide a plan for development

§          develop an overarching Integrated Reporting framework, which sets out the scope and key components of Integrated Reporting

§          consider whether standards in this area should be voluntary or mandatory

§          promote the adoption of Integrated Reporting by relevant regulators and report preparers

o        Note: About »integrated reporting« see in the first place dedicated page at nfrcsr

 

 

 

 

 

·         PwC PricewaterhouseCoopers >>

o       Corporate reporting

o       PwC corporate reporting blog (by Charles Bowman since 2012, before by David Phillips)

o       World watch: Governance and corporate reporting (newsletter, containing also »Broader reporting«, »Corporate Reporting News«) > e.g.

§         Corporate Reporting

 

 

 

 

·         Deloitte >>

o       IAS Plus > also

§         Resources >

·        Sustainability and integrated reporting

 

 

 

 

·         CRUF Corporate Reporting Users’ Forum

o         The CRUF was formed in 2005 as a discussion forum with the aim of helping its participants in their approach to the debate on current and future corporate reporting requirements. In particular, participants are keen to have a fuller input into the deliberations of the International Accounting Standards Board.

o         See also

§          Article at RI Responsible Investor: Plea for pension funds to engage on reporting standards (25 May 2010; By Daniel Brooksbank)

 

 

 

 

·         GRI Global Reporting Initiative > e.g.

o       

§         Resource Library >> e.g.

·         2013 edition: Carrots and Sticks: Sustainability reporting policies worldwide – today’s best practice, tomorrow’s trends (.pdf, 24 May 2013, 96 pp.) - Overview of mandatory and voluntary approaches to sustainability reporting and assurance

o        Project Partners: UNEP, GRI, KPMG and The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School in South Africa

o        The first edition of Carrots and Sticks covered developments in 19 countries, and the second in 32 countries. This third edition covers 45 countries and regions.

o        Information >

§         In the Spotlight > e.g.

·         Integrated Reporting

o        See also

§         YouTube GRITV's Channel >> e.g.

·         The Future of Reporting - Do Accountants Get It? (9 Parts; Amsterdam GRI Conference, May 2010)

·         Financial Markets Main Hall Session - Helping markets make sustainable choices (9 Parts; Amsterdam GRI Conference, May 2010)

 

 

 

 

·         City A.M. >>

o        Rio summit is a game changer for accountants’ role in businesses (13 June 2012; By John Davies, ACCA) - Corporate strategies will have to embrace green requirements

 

 

 

 

·         CSRwire >

o        CSR Directory >

§         Search Category:

·         Accounting Associations & Networks

 

 

 

 

 

·         OECD Organisation for Economic Co-operation and Development > e.g.

o        Topics > e.g.

§         Corporate Governance

§          Environment

§          Green growth and sustainable development

o        >> e.g.

§         Guidelines for multinational enterprises (also here)

 

 

 

·         World Bank >

o        Topics >> e.g.

§          Corporate Governance = Reports on the Observance of Standards and Codes (ROSC)

§         Private Sector Development > e.g.

·         Toolkits >

o        Corporate Governance

 

 

 

·         IFC International Finance Corporation >

o        Topics A-Z >

§         Corporate Governance

 

 

·         GCGF Global Corporate Governance Forum (OECD / WB Partnership)

o        »Helping countries improve the standards of governance for their corporations, by fostering the spirit of enterprise and accountability, promoting fairness, transparency and responsibility.«

 

 

 

·         CorpGov.net (since 1995; Editor of Site: James McRitchie; Emphasis on USA) > also

o        Links+

 

 

 

·        Governance Focus (Blog)

o        »A governance location focused on corporate and board governance, ethics, development and social responsibility. Information is obtained from many sources for a wide range of information, opinion and debate.«

 

 

 

·         CSRwire »The Corporate Social Responsibility Newswire« > e.g.

o        More Information >

§         Categories:

·        Corporate Governance: News Items

·         Corporate Governance: CSRlive (articles, video, audio and commentary)

o       CSR Directory

§         A searchable online resource guide listing more than 2,700 organizations working on all aspects of corporate social responsibility in 105 countries.

§         > e.g.

·         Search Category:

o       Corporate Governance Orgs & Programs

 

 

 

 

 

 

·         The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School (Bellville; South Africa) >

o        Current Projects >

§         Making Investment Grade: The Future of Corporate Reporting - New trends in capturing and communicating strategic value (2012; .pdf has 142 pp.)

·         Published by United Nations Environment Programme (UNEP), Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School)

·         This report provides a collection of contributions from twenty internationally recognised experts in the fields of corporate reporting, investment and governance.

 

 

 

·         Ceres (Boston, USA) > e.g.

o        Resources >

§         Reports >

·         The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)

o        This report discusses the limitations of business reporting under today's accounting rules...

 

 

 

·          VMRC Value Measurement Reporting Collaborative is a coalition of thought leaders assembled to develop global principles for value measurement and reporting (VMR).

o        Affiliated with the VMRC of Canada, the NPI New Paradigm Initiative seeks to revisit and update conventional accounting in accordance with contemporary value drivers that are largely absent from conventional financial reports.

 

 

 

·          ECL European Company Law (Kluwer Law International BV, Netherlands)

o         published under the aegis of the Centre for European Company Law (CECL), an academic partnership of the Universities of Leiden, Utrecht and Maastricht, the Netherlands

o         >> e.g.

§          Article: Can the G20 Include Sustainability Reporting in the Agenda of All of the World 20 Largest Economies? (.pdf, August 2012, 11 pp.; By Alexandra Duarte Correia; At CBERN)

 

 

 

·          Economie teoretica si aplicata = Theoretical and Applied Economics > e.g.

o         Arhive > 2007 > Nr. 11 / 2007 >

§         New Perspectives on Corporate Reporting: Social-Economic and Environmental Information (By Camelia Iuliana Lungu, Chirata Caraiani & Cornelia Dascalu; .pdf has 6 pp.)

 

 

·         SSRN Social Science Research Network > e.g.

o        Corporate Governance Network

§         >> 

·         Corporate Governance Research Centers Papers

§         >> 

·         Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability through Transparency (2005-?, work in progress; By David Hess, Ross School of Business, University of Michigan)

 

 

 

·          International Standards Project

o         By: Professors Tim Büthe & Walter Mattli (Duke & Oxford Universities)

o        

§          Assessing the IASB: Results of a Business Survey about International Financial Reporting Standards and IASB's Operations, Accountability, and Responsiveness to Stakeholders (.pdf, 2008, 36 pp.)

·          »The first comprehensive business survey specifically about IFRS and IASB standardization«

·          The survey was conducted among financial executives—mostly CFOs and chief accounting officers—of companies listed on the major stock exchanges of the United States (NYSE), Germany (Frankfurt), France (Paris-Euronext) and the United Kingdom (London). 749 of these corporate finance experts, representing firms from all industries, participated in the survey.

 

 

 

 

 

·         RI Responsible Investor

o        Note: From 25 April 2011 Responsible Investor is only accessible to paying subscribers.

o        >> e.g.

§         Keywords: Governance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

European Union / European countries

 

 

 

 

·         FEE Fédération des Experts-comptables Européens = Federation of European Accountants (Brussels, Belgium) >

o        Our Work >

§         Corporate Reporting >

·         Integrated Reporting Task Force

o        Note: As from 2013, capital markets, integrated reporting and financial reporting topics are addressed by the Corporate Reporting Policy Group as mainstream strategic issues.

o       

§         Publications (Library) >> e.g.

·         The Future of Corporate Reporting = FEE Cogito Paper - The Future of Corporate Reporting - creating the dynamics for change (12 October 2015; .pdf has 92 pp.)

o        Introducing the concept of CORE & MORE

§         Company Law And Corporate Governance Working Party

§         Sustainability Group >

·        Publications (Library) >> e.g.

o        Position Paper: Environmental, Social and Governance (ESG) indicators in annual reports - An introduction to current frameworks (26 May 2011; .pdf has 30 pp.)

o         Preserving our natural capital: ecosystems and biodiversity (13 January 2011; .pdf has 2 pp.)

o        FEE Position on ESG Disclosure - FEE contribution to EC ESG Disclosure Workshop of 25 February 2010 (.pdf has 5 pp.)

o         Comment Letter: FEE Comment Letter on Integrating sustainability further in the learning outcomes and knowledge of the Common Content Project (8 January 2010)

o        Press Release: COP 15: not the success hoped for! FEE continues to communicate its strategies on sustainability to help SMEs, the public sector and accountants drive sustainable change (7 January 2010)

o         Accountants driving sustainable changes in the public sector (7 January 2010; .pdf has 2 pp.)

o         Equipping accountants for a sustainable future (7 January 2010; .pdf has 2 pp.)

o         Small and sustainable: opportunities for SMEs (7 January 2010; .pdf has 2 pp.)

o        Press Release: Public Sector to drive sustainability and lead by example (21 December 2009)

o        Press Release: FEE calls for unified global standards to mitigate climate change (2 December 2009; .pdf has 2 pp.)

o        Press Release: Lessons from the Crisis: Time to Shape a Sustainable Economy (16 July 2009)

o        Press Release: FEE contributes to the debate on rising to the challenge of sustainability (16 July 2009; Relating to eight policy statements issued on sustainability and the accountancy profession in 2009)

o         Shaping a Sustainable Economy (16 July 2009; .pdf has 4 pp.)

o         Towards a Sustainable Economy: the contribution of Assurance (16 July 2009; .pdf has 2 pp.)

o         Carbon Emissions Information (16 July 2009; .pdf has 2 pp.)

o         Embedding Sustainability into Corporate Governance (16 July 2009; .pdf has 2 pp.)

o        Press Release: Call to Enhance Sustainability in the Public Sector (8 July 2009)

o        Press Release: Eurosif and FEE call for improving sustainability disclosures in financial information (3 July 2009)

o        Position Paper: Call for Action - Sustainability Disclosures in Financial Information Can Be Improved (3 July 2009)

o        Press Release: Sustainability disclosures in financial information can be improved (29 April 2009)

o       FEE/Eurosif EU Roundtable on Sustainability Disclosure on 29 April 2009 at the European Parliament in Brussels (16 April 2009)

o         Comment Letter: FEE Comment Letter on Exposure Draft of Guidance for the Use of AA 1000 AS (2008) (18 March 2009)

o        Press Release: FEE calls on accountants in organisations of all kinds and sizes to acknowledge their role in embedding sustainability as a core part of strategy and decision-making (19 January 2009)

o        Policy Statements on core issues in relation to Sustainability and the accountancy profession - Four Policy Statements on Sustainability (19 January 2009) >

§          Cost Internalisation (.pdf has 1 pp.)

§          Multiple-Stakeholders: The Essence of Multidisciplinary Teams (.pdf has 2 pp.)

§          Non-Financial Information (.pdf has 1 pp.)

§          The Contribution of the Accountancy Profession (.pdf has 1 pp.)

o        Position Paper: Call for Action - Need to Increase Education in Sustainability for Accountants and Management! (17 December 2008; .pdf has 11 pp.)

o       Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)

 

 

 

 

 

 

·         Europa >> European Commission >>

o        Banking and Finance >

§         Company Reporting >

·         Non-Financial Reporting

o        >> 

§         Company Law & Corporate Governance

o        >> 

§         Press release: Corporate governance framework for European companies: what needs to be improved? (5 April 2011) >

·         Green paper on the EU corporate governance framework (.pdf, 26 pp.)

 

 

 

 

 

·          CJEL Columbia Journal of European Law (New York, NY) >>

o        Corporate Social Responsibility Reporting in the European Union: Towards a More Univocal Framework (18 Colum. J. Eur. L. F. 38 (2011); Ruben Zandvliet, Grotius Centre for International Legal Studies, Leiden University)

 

 

 

 

·         ESRA The European Sustainability Reporting Association (-2009; updated ??)

o        Our aim is to improve Sustainability Reporting by sharing trends and best practice across European countries.

o        ESRA was formed by national accountancy bodies. Each accountancy body has appointed a member to represent it in ESRA.

o       

§         Countries:

·         Austria, Belgium, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Netherlands, Poland, Portugal, Russia, Spain, Sweden, Switzerland, United Kingdom

o       

§         Perspectives

·         These reports have been submitted by the following groups, Summarising the overall sustainability reporting developments and trends in Europe.

o        EC Report

o        GRI Report

o        FEE Report

 

 

 

·         EAA The European Accounting Association

 

 

 

·         CESR The Committee of European Securities Regulators

 

 

·         Deloitte >>

o        IAS Plus >

§         Resources >

·         IFRS in Europe

 

 

·         EFRAG European Financial Reporting Advisory Group

 

 

 

·        ECGI European Corporate Governance Institute

o        The ECGI is an international scientific non-profit association. We provide a forum for debate and dialogue between academics, legislators and practitioners, focusing on major corporate governance issues and thereby promoting best practice.

 

 

·         ecoDa European Confederation of Directors' Associations

 

 

 

·         AMF Autorité des marchés financiers (France)

o         The Autorité des marchés financiers (AMF) established by the Financial Security Act of 1 August 2003. It was formed from the merger of the Commission des opérations de bourse (COB), the Conseil des marchés financiers (CMF) and the Conseil de discipline de la gestion financière (CDGF).

o         Also English version of website

o         > e.g.

§          Actualités >

·          Communiqués de presse >>

o        L’Autorité des marchés financiers publie un rapport sur l’information diffusée par les sociétés cotées en matière de responsabilité sociale, sociétale et environnementale (5 novembre 2013) >

§         Rapport de l'AMF sur l'information publiée par les sociétés cotées en matière de responsabilité sociale, sociétable et environnementale

§         See also news and link to the report at Materiality-Reporting (.pdf has 59 pp.)

o        L'Autorité des marchés financiers publie un rapport sur l'information publiée par les sociétés cotées en matière de responsabilité sociale et environnementale (.pdf, 2/12/2010, 3 pp.) = AMF publishes a report on the social and environmental responsibility information published by listed companies (.pdf, 2 December 2010, 3 pp.) >

§         Report (.pdf, 46 pp.; In French)

§         Report on the Social and Environmental Information Published by Listed Companies (.pdf, 46 pp.; In English)

 

 

·         AFGE Association Française de Gouvernement d'Entreprise = French Corporate Governance Association

o        L’AFGE est un forum permanent de discussion, d’information et de médiation ouvert entre les entreprises et leurs actionnaires sur les principes de gouvernement d’entreprise, éthiques et du développement durable.

 

 

 

 

·         RI Responsible Investor

o        Note: From 25 April 2011 Responsible Investor is only accessible to paying subscribers.

o        > e.g.

§         Archive >

·         Keywords: e.g.

o        Europe > e.g.

§          CSR guidelines incorporated into Norwegian corporate governance code (11 November 2010; By Jeanett Bergan) - Boards to include CSR factors in risk management.

o        Governance

 

 

 

 

·         Far (Sweden)

o         Far is the professional institute for authorized public accountants (auktoriserade revisorer), approved public accountants (godkända revisorer), and other highly qualified professionals in the accountancy sector in Sweden.

 

 

 

 

·         NBA Nederlandse Beroepsorganisatie van Accountants (Amsterdam; = The Netherlands Institute of Chartered Accountants)

o         Merger of the Royal NIVRA and NOvAA

o        

§          Vaktechniek >

·          Vaktechnische thema's >

o         Corporate Governance

o        Mvo - Maatschappelijk verantwoord ondernemen >

§         Duurzaam ondernemen

§         NBA-platform Integrated Reporting

§         Dossier niet-financiële informatie >

·         Dossier NFI: Taskforce niet-financiële informatie

·         Dossier NFI: Verantwoording en Assurance

·         Dossier NFI: Niet-financiële informatie in de publieke sector

 

 

·         RJ Raad voor de Jaarverslaggeving (Netherlands; Council for Annual Reporting) > e.g.

o        Richtlijnen >

§         Handreiking MVO (Handreiking voor Maatschappelijke verslaggeving)

 

 

 

·          Accountancy Research (Website of Nancy Kamp-Roelands)

 

 

·          Integrated Reporters for Integrated Reporting (Netherlands) - Integrated Reporters is een platform over het onderwerp Integrated Reporting, voor alle marketing- en communicatieprofessionals van Nederland.

 

 

 

·         Eumedion (Netherlands)

o        Eumedion operates as representative of the interests of institutional investors in the field of corporate governance.

 

 

 

·         FSR Foreningen af Statsautoriserede Revisorer (Denmark) = The Institute of State Authorized Public Accountants in Denmark >

o        Faglig information >

§         CSR

 

 

 

 

·         KWT Kammer der Wirtschaftstreuhänder (Austria) >

o        Spezialgebiete >

§         Umwelt / Nachhaltigkeit >

·          Umwelt- kostenrechnung

·          Leitlinie Lagebericht >

o         = Leitlinie zu wesentlichen nichtfinanziellen Leistungsindikatoren, insbesondere zu Umwelt- und ArbeitnehmerInnenbelangen, im Lagebericht (.pdf, 2008, 62 pp.)

·          CSR, EU-Emissions- handelssystem, FEE, ASRA, Education in sustainability

 

 

 

·         AECA Asociación Española de Contabilidad y Administración de Empresas (Madrid, Spain) >

o        Investigacion >

§         Comisiones de Estudio >

·         Responsabilidad Social Corporativa

 

 

 

 

·          NCCG National Council on Corporate Governance (Russia; Also English version of website)

 

·         Center for Business Ethics and Corporate Governance (St. Petersburg, Russia)

 

·          Corporate Governance in Russia (Investor Protection Association)

 

 

 

 

·          MUFAD - Muhasebe ve Finansman Ogretim Uyeleri Dernegi = AAFA Assocation of Accounting and Finance Academicians (Turkey; Also English version of website) > e.g.

o         Dijital Archieves >> e.g.

§          A review on how CPAs should be involved in environmental auditing and reporting for the core aim of it (.pdf, 16 pp.; By Mehmet Özbirecikli)

·          This Paper was presented in "The Balkan Countries' 1st International Conference on Accounting and Auditing" 8-9 March 2007

 

 

 

 

·         ACCA Association of Chartered Certified Accountants >

o        Global Site

o        Europe (National Sites)

 

 

 

 

 

 

 

 

 

 

 

 

European Union / European countries

 

 

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United Kingdom (UK)

 

 

 

 

 

·        ACCA Association of Chartered Certified Accountants > e.g.

o        United Kingdom >

§         Technical activities >

·        Sustainability

o        Scotland

o        Wales

 

 

 

 

 

·        ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.

o        Qualifications and programmes >

§         Business Sustainability Programme (BSP)

·         The BSP is an e-learning programme covering Corporate Responsibility and the issues facing companies in becoming sustainable.

o        Technical resources > e.g.

§         Audit and assurance > e.g.

·         Assurance: Practical Guidance >

o        Assurance on non financial information >

§         Reporting on public sector performance: assurance on non-financial information in the public sector (.pdf, 2012, 24 pp.; By Adrian Byrne)

§         Assurance on non financial information: Existing practices and issue (.pdf, July 2008, 28 pp.)

§         Corporate governance

§         Ethics

§         Financial reporting >

·         Other UK reporting issues >

o        Companies Act

o        Narrative reporting

·         Information for Better Markets > e.g.

o        IFBM reports >

§         Developments in new reporting models (December 2009; .pdf has 109 pp.)

§         Sustainability

o       

§          Communities >

·          Blog >

o         Blog Topics >

§         Sustainability

§         Library >

·         Subject gateways >

o       Environment & Sustainability > also

§         Articles and books in the Library collection:

·        View a list of articles and books in our collection on environmental and social reporting

·         View a list of articles and books in our collection on environmental and social corporate responsibility

 

 

 

 

·         GOV.UK > e.g.

o        Departments >

§         BIS Department for Business, Innovation & Skills (UK) >> e.g.

·         Making companies more accountable to shareholders and the public

o        See also:

§         FRC Financial Reporting Council > e.g.

·         Our Work >

o        Codes & Standards >

§         Corporate Governance > UK Corporate Governance Code (formerly the Combined Code)

§         Accounting and Reporting Policy

·          See also, e.g.:

o         Article at RI Responsible Investor: UK considers single powerful corporate governance watchdog (26 July 2010) - Stewardship and governance alongside company oversight

§          … The idea is to merge the UK Listing Authority (UKLA), the arm of the Financial Services Authority which deals with stock exchange listings, with the Financial Reporting Council, the body which oversees the Corporate Governance Code and the Stewardship Code.

·         Audit, accounting and reporting: guidance for UK companies

·         Company and Partnership law >

o        Companies Act 2006

·          (Archived ??) Consultations > e.g.

o         The Future of Narrative Reporting: a Consultation

§          Open date: 02 Aug 2010

§          Closing date: 19 Oct 2010

§          Update - September 2011:

·          The Government has completed its analysis of the responses to the consultation, and has chosen to respond to the issues raised by publishing a further consultation on the future of narrative reporting. >

o         Future of narrative reporting: consulting on a new reporting framework

§          Open date: 19 Sep 2011

§          Closing date: 25 Nov 2011

§          See also PwC Corporate reporting blog: BIS consults on a new structure for narrative reporting (30 October 2012; By Charles Bowman)

§          See also

·          blog post by David Phillips at PwC Corporate reporting blog: Corporate reporting - From compliance to competitive edge (26 October 2011)

·          Related article at IMS Consulting: Government launch consultation on CSR reporting – have your say (Written by  Elaine Coles)

§         HM Treasury >>

·         Public sector annual reports: sustainability reporting guidance 2014 to 2015 (16 March 2015; .pdf has 41 pp.)

·         Government guidance for sustainability and environmental reporting (March 2013; .pdf has 78 pp.) - Guidance for government bodies on sustainability reporting

 

 

 

 

·          UK Parliament > e.g.

o         Parliamentary business > Publications and Records > Lords Publications > Lords Hansard > Lords Hansard by Date > Daily Hansard >>

§          5 July 2011 >>

·         Corporate Governance and Accountability - Question for Short Debate

o         Asked by Lord Harrison

o         To ask Her Majesty's Government what steps they are taking to improve corporate governance and accountability with respect to social and environmental issues.

 

 

 

 

·         TVC The Virtuous Circle (Reading) is a specialist consultancy, operating in the fields of CSR, Non Financials, Risk Management and Communications. > e.g.

o        Articles & Publications >

§         Research Reports > e.g.

·         Report written by Tony Hoskins – Research report on the quality of narrative reporting in the light of the UK Corporate Governance Code (Word doc., June 2011, 25 pp.), entitled »Telling the Strategic Story – Narrative reporting and the use of non financial metrics in 2010 Annual Reports and Accounts«

·         In recent years, The Virtuous Circle has contributed to the research papers published by the Accounting Standards Board (ASB) - on the quality of non financial reporting (e.g. »Rising to the challenge« paper).

·         Preparedness for new corporate reporting requirements (Word doc, November 2006, 14 pp.) - A study of FTSE200 Business Reviews and a consideration of their readiness for the new Companies Act

 

 

 

·         CIMA Chartered Institute of Management Accountants (UK)

o        CIMA is the world’s largest and leading professional body of management accountants. We have 172,000 members and students in 165 countries. (as of January 2010)

o        > e.g.

§         CIMA in business > e.g.

·         CGMA Chartered Global Management Accountant

o        The AICPA and CIMA have joined together to form a joint venture (2012) which powers a new designation for management accountants, the Chartered Global Management Accountant (CGMA). The CGMA is designed to elevate management accounting and further emphasise its importance for businesses worldwide.

o        >> e.g.

§         Browse by topic: e.g.

·         Sustainability

·         Ethics

§          Events and CPD courses >

·          Mastercourses >

o         Mastercourses by category: Strategic management > e.g.

§          Accounting for carbon

§          Carbon reporting and footprinting

§          Sustainability: the business case

§         Thought leadership >

·        Reports >

o        Governance

o        Financial Reporting > e.g.

§         Report leadership

·         Report leadership (see also here) is a coalition between CIMA, PricewaterhouseCoopers (PwC) and Radley Yeldar.

o       Sustainability and ethics > e.g.

§         Tomorrow’s balance sheet (February 2011; .pdf has 14 pp.)

§         Evolution of corporate sustainability practices (December 2010; .pdf has 24 pp.)

·          To gain a sense of the state of sustainability in the UK and North America, CIMA, the AICPA and CICA recently surveyed over 2000 organisational leaders from their respective memberships, and interviewed sustainability executives from leading organisations to examine key characteristics of business sustainability, and the level of finance function involvement in corporate sustainability initiatives.

o         See also related article by Rachael Singh at Financial Director: Sustainable accounting moves closer (24 January 2011) - The Prince’s Trust initiative takes off but survey shows low take-up of sustainability tracking by business

§         Incorporating ethics into strategy: second edition (October 2010; .pdf has 19 pp.)

·          Incorporating ethics into strategy - Find out how finance professionals can shape their organisations' ethical agendas to develop sustainable business models = Incorporating ethics into strategy: developing sustainable business models (.pdf, February 2010, 15 pp.; Discussion paper by: Victor Smart and Danielle Cohen)

§         Accounting for climate change: How management accountants can help organisations mitigate and adapt to climate change (December 2009; .pdf has 20 pp.)

§         Climate change survey = Climate change - the role of the finance professional (December 2009; .pdf has 21 pp.)

·          A CIMA and Accounting for Sustainability (a Prince of Wales initiative; A4S) international survey of almost 900 finance and sustainability professionals.

·          See also

o        Related press release: Accountants must take ownership of corporate climate change initiatives (8 December 2009)

§          Managing responsible business (2008; .pdf has 30 pp.)

·          This 2008 CIMA survey with the Institute of Business Ethics (IBE) explored how companies manage their ethical performance and how this affects the finance function.

§          Emissions trading and the management accountant (18 December 2006)

§          OFR and sustainability roundtable >

·          Technical Report: Examining the impact of the OFR on sustainable development and corporate reporting (.pdf, 2005, 21 pp.; Writers: Danka Starovic, Dr Arlo Brady)

§          Climate change calls for strategic change (CIMA; 31 March 2008)

§          Accounting for sustainable development performance (18 December 2006; By Jan Bebbington)

·         E-magazines > e.g.

o        Insight

§         Insight »is a monthly e-mail newsletter sent to professional accountants in business across the globe.«

§         > e.g.

·         Green light for sustainability?

o         When delegates gather for CIMA’s green sustainability conference Asia 2011 on 12-13 July in Kuala Lumpur, they will hear that carbon reporting remains very much a discipline in evolution. Liz Loxton, freelance journalist, talks to Jean-François Lowes, who will be speaking at the event.

·         Insight January 2010 >

o        Accounting for climate change: your role

o        Research update

·          Excellence in leadership

o         Excellence in leadership is a series of official quarterly publications and supplements for the CPD needs of key finance decision makers.

o        

§         Responsible business (June 2008)

§         Professionalism >

·         Ethics >

o       Ethics resources >

§         Webcasts

§         Ethics reading >

·        Ethics articles

·         Ethics case studies

§         Ethics newsletter (= Ethical Lens)

§         External links

 

 

 

 

 

 

·         KPMG UK

 

 

 

 

·         Accountancy Age > e.g.

o        News >

§         News

§         In Depth > e.g.

·         Accountants and the crisis: CSR - man overboard (24 July 2008; Written by Damian Wild) - A commitment to CSR is de rigueur for the modern business - but will it survive the economic downturn or be seen as a luxury few can afford?

o        Homepage >

§         Special Reports > e.g.

·         The green accountancy report (5 July 2007)

o        Accountants are best placed to help business play its part in reducing the pollutants, toxins and greenhouse gases pouring into the environment.

o        Indeed, we are best placed to measure the extent of the problem and disclose it through company reports. But we need the tools to do it.

o        In this special Green Report we look at what those might be, and the issues surrounding corporate responsibility.

 

 

 

·         PwC United Kingdom >

o        Issues >

§         Governance > also

·         Corporate reporting: Informative reporting for the 21st century

o        Services >

§         Audit and assurance services:

·         Non-financial performance & reporting

o        > also

§         PwC corporate reporting blog (by Charles Bowman since 2012, before by David Phillips)

·         Sustainability

§         Sustainability and climate change >

·         Measuring, managing, reducing, reporting and assurance

o        >> 

§         BPTA Building Public Trust Awards (Or at PwC UK) »celebrates the commitment of the UK's largest corporations and public sector bodies to build public trust through their communication of the key building blocks of sustainable performance.«

 

 

 

·         FT.com Financial Times > e.g.

o        UK >>

§         Time to rethink our model for corporate reporting (11 December 2008; By David Phillips, PwC)

·         See also: Comment > Letters >

o        ‘Sustainability reporting’ is becoming the business norm (15 December 2008; By Ernst Ligteringen, GRI)

o        Partnership Publishing >>

§         Understanding Reporting (12 October 2007; 10 articles) > e.g.

·         Beyond finance: Coming Clean (By Jennifer Hughes) - As environmental and social concerns move up the corporate agenda, organisations are under growing pressure to include their sustainable business practices within their company reports

 

 

·         HRH The Prince of Wales (UK) >> e.g.

o        Accounting for Sustainability Project (A4S) > also

§         Accounting Community

§         >> 

·         Accounting for Sustainability Community

 

 

·          CCAB Consultative Committee of Accountancy Bodies - Accountants for Growth (London, UK)

o         CCAB has five members – ICAEW, ACCA, CIPFA, ICAS and Chartered Accountants Ireland

o         Our mission is to be the collective voice of the UK profession.

o        

§          About Us >

·         Sustainability

o        The CCAB bodies are all members of the Accounting Bodies Network, established by The Prince’s Accounting for Sustainability Project (A4S)

o       

§         Corporate Disclosures on Sustainability (.pdf, October 2011, 62 pp.; By: Martin Bennett, David Sola and Lucie Roux)

·         CCAB has published a report summarising the current position of corporate sustainability reporting in the UK. We intend that this should provide a thought piece which will inform discussion and debate.

 

 

 

·         Tomorrow’s Company (London, UK)

o        Tomorrow’s Company is shaping the future of business success to build lasting value.

o        > e.g.

§         Discussions >

·         Corporate Governance & Stewardship >

o        Stewardship

o        Reporting > e.g.

§         Tomorrow's Corporate Reporting: A critical system at risk (May 2011; .pdf has 52 pp.; With CIMA and PwC)

·          This report is the output of a collaborative research study undertaken by CIMA, the UK firm of PwC and the London-based think-tank Tomorrow's Company.

·          This research report focuses on the systems architecture and the behaviours and values of its stakeholders. Not on the content of the ‘ideal corporate report’. By corporate reporting we mean all the mechanisms by which companies communicate their performance and activity to their stakeholders, with a particular emphasis on the flow of information into the investment community.

·          See also:

o         Nick Topazio's blog posts (at CIMA):

§          Tomorrow's Corporate Reporting - a critical system at risk (20 May 2011; at CIMA)

§          Tomorrow's Corporate Reporting (6 July 2010)

o         Blog posts by David Phillips (PwC):

§          A critical system at risk (25 May 2011)

§          Corporate reporting is no longer working – What needs to be done to make it fit for purpose in the future? (7 July 2010)

o        Governance

 

 

 

 

 

·         PIRC Pensions Investment Research Consultants Ltd. is the UKs' leading independent research and advisory consultancy providing services to institutional investors on corporate governance and corporate social responsibility.

 

 

 

 

·          CIPFA (UK) The Chartered Institute of Public Finance and Accountancy >

o         Policy & Guidance >

§          Publications and Resources >

·          Topic:

o         Sustainability >

§          Sustainability: A Reporting Framework for the Public Services (2006; Launched in June 2006; Available for purchase??; Foreword and Contents available for download)

 

 

 

 

·         ICAS Institute of Chartered Accountants of Scotland >

o        >> e.g.

§         Search: Sustainability >> also

·         Sustainability Reporting

 

 

 

 

 

 

USA, Canada, Australia, India ...

 

 

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Other

 

 

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Big international accounting and auditing firms

 

 

 

 

 

·         PwC PricewaterhouseCoopers > e.g.

o        Today's issues > e.g.

§         Governance

§        Sustainability & climate change

o        Our services >

§         Audit and assurance >

·        Corporate reporting

§         IFRS >

·         IFRS publications >

o        Newsletters >

§         World watch: Regular governance and corporate reporting newsletter (also »Broader reporting«, »Corporate Reporting News« topic/news) > e.g.

·        Corporate Reporting

o        >> e.g.

§         PwC Canada >

·         Services >

o        Risk and Regulatory >

§         Sustainable Business Solutions > also

·         Related Publications

·         Of further interest:

o        Report Ability – a newsletter on sustainability reporting (inaugural issue (.pdf has 20 pp.) in Spring 2009)

§         The goal of "Report Ability" is to provide useful information to writers and readers of sustainability reports across Canada.

§         PwC United Kingdom >

·         Issues >

o        Governance >

§         Corporate reporting: Informative reporting for the 21st century

·         Services >

o        Audit and assurance >

§         Non-financial performance & reporting > also

·         PwC corporate reporting blog (by Charles Bowman since 2012, before by David Phillips)

§         Sustainability

o        Sustainability and climate change

§         PwC United States >>

·         Global Business issues >

o        Sustainability & climate change:

§         Of further interest:

·         Sustainability and climate change

 

 

 

 

 

·         Deloitte > e.g.

o        Services >>

§         Sustainability services (or here ??)

o        >> 

§         IAS Plus > also

·         Resources >

o       Sustainability and integrated reporting

o        Deloitte United States >

§         Services >> Featured Services >

·         Deloitte Sustainability

§         Insights >

·         Browse by Content Type >

o        Newsletters >

§         The Greenway

o        Deloitte Canada >

§         Insights >

·         Resources >

o        Sustainability disclosure & reporting resource centre

 

 

 

 

·         E&Y Ernst & Young > e.g.

o        Issues >

§         Driving growth >

·         Sustainability

§         Operational effectiveness >

·         Sustainability

§         Transactions >

·         Sustainability

o        Services >

§         Specialty Services >

·        Climate Change and Sustainability Services (CCaSS)

o        >> 

§         T Magazine >

·         Issue 05 (September 2011): A sustainable mindset - The role of tax in a changing climate

 

 

 

 

·         KPMG > e.g.

o        Insights >

§         Topics >

·        Climate change & sustainability >> also

o        Sustainable insight - Our newsletter Sustainable Insight provides analysis of emerging sustainability trends.

o        Services >

§         Audit and Assurance >

·         Better business reporting >

o        Integrated Reporting

§         Advisory >

·         Risk Consulting >

o        Internal Audit Risk & Compliance Services >

§         Sustainability Services >

·         Building Long-Term Value >

o        Phase 5: Report & assure

·         >>> e.g.

o        The Netherlands (and here)

o        Canada

o        Sweden

 

 

 

 

·          CSRwire »The Corporate Social Responsibility Newswire« >

o         CSR Directory >

§          Search Category:

·         Accounting Firms

 

 

 

·         Bureau Veritas >

o        Our Services > e.g.

§         Certification > also

·         Sustainability Report Assurance

§         Consulting

 

 

 

 

 

 

 

 

 

 


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