ACCA：可持续报告图景——迷失的道路（英文版）

MappingthesustainabilityreportinglandscapeLostintherightdirection?TheAssociationofCharteredCertifiedAccountantsMay2016Thisreportexploresthechangingcorporatesustainabilityreportinglandscape,outlinesitscomponents,addressescurrentchallengesandproposesdevelopmentopportunities.Itprovidesaconsideredoverviewofthetrends,leversanddriversinfluencingthereportinglandscape.Italsoproposesideastopromptdiscussionamongprofessionalsinvolvedinreportingwhoseekstandardisation,rationalisationandorder.AboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Itoffersbusiness-relevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.ACCAsupportsits178,000membersand455,000studentsin181countries,helpingthemtodevelopsucces