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Accountants and auditors have traditionally not been associated with theconservation or environmental movement. However, as providers of information,reports, and assurance on which business and government decision are frequentlybased, they have increasingly been drawn into the environmental...
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entorno social. Así mismo, el presente estudio se aborda desde la perspectiva de la sustentabilidad, propuesta que considera …
Persistent link: https://www.econbiz.de/10011195915
the existence of a statistical equality in the performance levels ofthe IPC sustainability (IPCS)index againstthe broad …
Persistent link: https://www.econbiz.de/10012115899
The EU Taxonomy for sustainable activities was created with the goal of becoming a crosssectional law for all current and future EU regulations on sustainable finance. The initial proposal for an EU Taxonomy was in 2018, and the final regulation, containing its basic principles and foundations,...
Persistent link: https://www.econbiz.de/10012525476
El Grupo Intergubernamental de Expertos sobre el Cambio Climático (IPCC) estima que se debe alcanzar el objetivo de cero emisiones netas a escala global para el año 2050. A fin de conseguirlo, muchas empresas privadas se han comprometido a lograr las cero emisiones netas para 2050. El Comité...
Persistent link: https://www.econbiz.de/10014371533
La divulgación de información prudencial sobre los riesgos ambientales, sociales y de gobernanza (ASG) será obligatoria, a partir de junio de 2022, para las grandes empresas con valores negociados en un mercado regulado de cualquier Estado miembro. Este artículo trata de evaluar el grado de...
Persistent link: https://www.econbiz.de/10014568956
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