{"id":119050,"date":"2023-11-08t11:56:33","date_gmt":"2023-11-08t16:56:33","guid":{"rendered":"\/\/www.g005e.com\/?p=119050"},"modified":"2024-08-27t17:00:43","modified_gmt":"2024-08-27t21:00:43","slug":"ethics-on-sustainability-puzzle-some-accountants","status":"publish","type":"post","link":"\/\/www.g005e.com\/2023\/11\/08\/ethics-on-sustainability-puzzle-some-accountants\/","title":{"rendered":"ethics on sustainability puzzle some accountants"},"content":{"rendered":"

\"the<\/strong><\/p>\n

ethical sustainability reporting: essential, yes. easy, no.<\/strong><\/p>\n

by 卡塔尔世界杯常规比赛时间 research<\/em><\/p>\n

cpas are renowned for their honesty, integrity and ethics, not to mention their detached disinterest, their objectivity and capability, their knowledge, accuracy and thoroughness. they act in the public interest, not the interests of those who hire them or even themselves.<\/p>\n

more: <\/b>accountants to the rescue as startups struggle<\/a> | talent gap widening: be very scared<\/a> | cpa biz is booming, but for how long?<\/a> | survey: accountants economic outlook brightens<\/a> | research: accounting pros cautiously optimistic about generative ai<\/a>
\n\"goprocpa.com\"exclusively for pro members. <\/span><\/strong>log in here<\/a> or 2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

certified by the american institute of cpas, they necessarily accept and comply with the international code of ethics for professional accountants.<\/p>\n

ethical dilemmas<\/strong><\/p>\n

the guidance in the code has a long history of consideration and development, but one of the newer parts of the code, on ethics involved in sustainability reporting, is still a bit vague. it can leave accountants with ethical dilemmas not easily resolved, according to a new study from the association of chartered certified accountants, \u201cethical dilemmas in an ear of sustainability reporting.\u201d
\n
\nthe study cites several dilemmas as examples. in one, an energy producer is moving from fossil fuels to wind energy. on the surface, that seems a wise and sustainable move to make.<\/p>\n

but what about the impact on a community deprived of a major employer and on the employees themselves? what about the impact on birds and butterflies struck down by whirling blades? how does the shift impact investors? what to do with the profits taken from selling carbon credits? does it involve \u201cgreenwashing\u201d \u2013 exaggerating the alleged benefits of environmental measures for nothing more than public image?<\/p>\n

\"\"and what to do when a business code of sustainable development conflicts with the accounting ethical code for sustainable development?<\/p>\n

the answers aren\u2019t easy, and the considerations involved in this example get complicated \u2013 too complicated to explain here. suffice it to say that the relative newness of sustainability standards and reporting makes the process more complex and precarious than financial reporting.<\/p>\n

stakes are getting higher<\/strong><\/p>\n

the stakes are getting higher as more companies and other stakeholders want sustainability reporting to include assurance. in 2021, 64 percent of sustainability reports included some form of assurance, up from 51 percent in 2019. approximately 60 percent of this assurance was conducted by professional accountants.<\/p>\n

the acca study offers a checklist of questions that address ethical threats. here are just a few:<\/p>\n