Strategic Environmental Assessment (SEA) is the process through which the impacts of plans and programmes on the environment are assessed. Objectives, targets and indicators are the tools through which these environmental impacts can be measured. The same objectives, targets and indicators may...

The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now...