Search Results | Showing 471 - 480 of 487 results for "Shift" |
| | | ... that the emphasis be on meeting the needs of users, rather than those of preparers." However, CPA Australia noted that the shift to considering value creation and depletion might lead to companies that currently report profit under financial reporting ... |
| | | | Although the multi-country climate change talks in Durban failed to yield a comprehensive treaty, the 17th Conference of the Parties (COP17) to the United Nations Framework Convention on Climate Change (UNFCCC) did result in extensions to programs that ... |
| | | | ... predicted to be the major driver of renewable energy growth. "The RET and carbon pricing are aimed at creating a fundamental shift in consumption, in addition to investment incentives in the energy sector, to induce Australian companies and households ... |
| | | | The social and environmental supply chain policies and disclosures of ASX-listed companies has come under renewed scrutiny, with Net Balance concluding ASX100 companies do not uniformly disclose those supply chain impacts, and the Australian Council ... |
| | | | For companies to report and manage sustainability exposures for long-term value creation, they need develop strategies to improve environmental, social and governance performance. So says the Australian Institute of Chartered Accountants, which has ... |
| | | | ... giving into three categories- community investment, donations, and commercial initiatives. "This year has seen a strong shift away from community investment (down from 57.7% to 46.3%) to donations (up from 20.4% to 32.3%) with commercial initiatives ... |
| | | | ... indication that the concept of supply chain sustainability is more complex and that, as a result, many companies are yet to shift their reporting focus to look beyond the traditional boundaries of their organisation in an attempt to influence the sustainability ... |
| | | | ... for delivering on the objectives, as well as comprehensive policies for energy, investment and financial incentives that "shift the risk reward balance in favour or low carbon assets." The report also recommends that policies are well designed and that ... |
| | | | The proposed carbon price would have a limited impact on superannuation funds overall, amounting to a cost of up to 0.8% of revenue from companies held in the Australian equity portfolios of 14 of the largest superannuation funds. This conclusion comes ... |
| | | | ... of sustainability investing has become more mainstream since 2000. "In terms of the marketplace, 2000 was clearly a big shift in ethical and sustainable investment," he said. "That was when the mainstream funds that had watched us and watched Hunter ... |
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