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Accounting For A Hopeful World, Themin Suwardy
Accounting For A Hopeful World, Themin Suwardy
Research Collection School Of Accountancy
In a commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy noted that environmental reporting has become more common in the last 10 years and that companies are embracing sustainability reporting despite the challenging myriad of seemingly different models, frameworks and regulations. He opined that the IFRS Sustainability Disclosure Standards to be issued by the International Sustainability Standards Board (ISSB) will enable companies to provide comprehensive sustainability information for the global financial markets. He urged accounting professionals to embrace the development wholeheartedly and to help organisations do and report good.
The Global Goals: Bringing Education For Sustainable Development Into U.S. Business Schools, Nancy E. Landrum
The Global Goals: Bringing Education For Sustainable Development Into U.S. Business Schools, Nancy E. Landrum
School of Environmental Sustainability: Faculty Publications and Other Works
Purpose – This paper aims to learn how sustainability and the circular economy were being integrated into the curriculum of a Dutch university and to transfer that knowledge back to a US university business school curriculum. Given the resistance toward integrating sustainability into the US business school curriculum, the Dutch university served as a role model for education for sustainable development.
Design/methodology/approach – This case study used ethnographic methods of participant observation over a four-month residency at the Dutch university.
Findings – Themes observed are as follows: success in the current context relied upon sustainability being integrated into the culture …
Caremark And Esg, Perfect Together: A Practical Approach To Implementing An Integrated, Efficient, And Effective Caremark And Eesg Strategy, Leo E. Strine Jr., Kirby M. Smith, Reilly S. Steel
Caremark And Esg, Perfect Together: A Practical Approach To Implementing An Integrated, Efficient, And Effective Caremark And Eesg Strategy, Leo E. Strine Jr., Kirby M. Smith, Reilly S. Steel
All Faculty Scholarship
With increased calls from investors, legislators, and academics for corporations to consider employee, environmental, social, and governance factors (“EESG”) when making decisions, boards and managers are struggling to situate EESG within their existing reporting and organizational structures. Building on an emerging literature connecting EESG with corporate compliance, this Essay argues that EESG is best understood as an extension of the board’s duty to implement and monitor a compliance program under Caremark. If a company decides to do more than the legal minimum, it will simultaneously satisfy legitimate demands for strong EESG programs and promote compliance with the law. Building …