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Showing 101 - 110 of 374 results for "Accounting"

Mandatory climate reporting challenges directors: AICD

RACHEL ALEMBAKIS  |  THURSDAY, 5 OCT 2023  |  NEWS
... start by saying if you think about your balance sheet, which is your statement of financial position, a lot of those accounting estimates do require estimation on a forward-looking basis, even down to the discount rate that you apply. "It shouldn't ...

Does sustainable investing underperform?

ROSE MARY PETRASS  |  THURSDAY, 5 OCT 2023  |  NEWS
... equation, sustainable investing portfolios performed at 0.2% lower than the proxy for the US market, and 0.1% lower when accounting for portfolio market risk exposure. In addition, more than 50% of the positive alpha in 2020 is explained by industry ...

Australian companies lagging on climate action

RACHEL ALEMBAKIS  |  WEDNESDAY, 4 OCT 2023  |  NEWS
... placed for when climate disclosure and the introduction of the International Sustainability Standards Board (ISSB) accounting standards come into force in Australia. "Companies are gearing up for that," Proudlove said. "Over the last four to five years ...

Climate fund assets reach half a trillion dollars

ROSE MARY PETRASS  |  TUESDAY, 3 OCT 2023  |  NEWS
... This compares with less than 200 in 2018. Europe was identified as the largest and most diverse climate fund market, accounting for 84% of global assets. This is attributed to higher investor interest and regulation. China and the US rank second and ...

Uni partnership to turbocharge innovation in CO2 product manufacturing

ROSE MARY PETRASS  |  TUESDAY, 3 OCT 2023  |  NEWS
... research to make a difference to the environment we need to identify methods and frameworks for embedded emissions accounting that can unlock growing markets for abated carbon products and services," Tanksale said. "Not only will our research be an investment ...

Nature credits a potential bonanza for Australia

RACHEL ALEMBAKIS  |  THURSDAY, 28 SEP 2023  |  NEWS
... be improved levels of funding, policy development and corporate cooperation to get them off the ground, plus robust accounting and verification regimes. Smith specifies the agriculture sector as a prime foundation for Australia's biodiversity offset ...

Record number of soil ACCUs issued for Queensland graziers

ROSE MARY PETRASS  |  WEDNESDAY, 27 SEP 2023  |  NEWS
... negative (climate positive) to the tune of 6.6t [tonnes] of CO2 buried for every tonne of livestock carried, after accounting for all emissions. "The land management techniques used by Carly and Grant have added 47,000 tonnes of soil organic carbon to ...

Kyoto credits cancellation brings tough implications for investors

ROSE MARY PETRASS  |  THURSDAY, 21 SEP 2023  |  NEWS
... made the announcement at the Emissions Reduction Summit in Sydney on Friday, stating: "They were never more than an accounting trick to try and make it look like we're on track to make commitments and targets." Under the 1997 Kyoto protocol, developed ...

Go digital for ESG, financial reporting: Deloitte

RACHEL ALEMBAKIS  |  WEDNESDAY, 20 SEP 2023  |  NEWS
... financial information for digital reporting is the lion's share of the cost, consisting of software licensing, training accounting staff and XBRL tagging of information. However, on the flip side, post-transition to a digital reporting format, labour ...

UNSW launches Institute for Climate Risk and Response

ROSE MARY PETRASS  |  WEDNESDAY, 20 SEP 2023  |  NEWS
... communicating risk-related information to consumers. It will also establish educational programs in collaboration with accounting and other professional bodies to upskill and prepare industry. UNSW ICRR director professor Ben Newell commented: "UNSW ...