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碳排放会计和案例.pdf

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碳排放会计和案例.pdf

上传人:755273190 2020/3/10 文件大小:2.15 MB

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文档介绍:ACCOUNTANCYFUTURESThecarbonwe’A(ountants)-relevant,first-choicequalificationstopeopleofapplication,ountancy,,ACCAhasconsistentlyhelduniquecorevalues:opportunity,diversity,innovation,,throughourqualifications,,,000membersand424,000studentsin170countries,ountingandbusiness,,000ApprovedEmployersworldwide,,’sheadofsustainability,A’sglobalsustainabilityagendaonreportinganddisclosurewithspecificreferencetoenvironmental,’-years’experienceofsustainabilityissues,,mitteefortheGRIsustainabilityreportingguidelines,’,’renotcounting7Thecontrolapproach12Theinfluenceapproach13Theengagedapproach15Joiningthelow-carboneconomy17AppendixA:ountingandrepo