Why sustatinability information matter to CPAs / (Record no. 9924)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01661nam a22001817a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241104073352.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241104b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0021-8448 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Parthun, Janis |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Accountancy / |
| Medium | June 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | Why sustatinability information matter to CPAs / |
| Statement of responsibility, etc. | Janis Parthun |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 237 (6) pages 22-28 : |
| Other physical details | illustrations ; |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | The increasing demand for sustainability data presents an opportunity for accountants and finance professionals. Driven by regulatory pressure and customer and investor demands, public and private businesses are increasingly required to produce environmental, social, and governance (ESG) information. Public companies face an expanding canon of international, national, and domestic regulatory requirements to report and disclose sustainability and social matters. These requirements extend into supply chains. That means smaller private companies doing business with larger companies will also feel pressure to provide ESG information — because make no mistake, the term ESG may be falling out of favor, but that doesn't change reporting requirements for greenhouse gas (GHG) emissions. Take, for example, the new rule the Securities Exchange Commission adopted in March 2024, which is on hold for now because the SEC has issued a stay pending judicial review. The climate rule includes GHG emissions disclosure requirements and requirements to obtain independent assurance for the numbers reported.<br/>(See the chart "US Regulations.") |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Practice management |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Sustainability |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
No items available.