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50808.
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50809.More information
The public, and particularly investors, are demanding greater accountability from entities, specifically regarding the impact they may have on environmental, social, and governance issues. By publishing its first two standards related to sustainability, accounting standard-setting bodies are evidently aiming to become leaders in this emerging field, at least concerning the financial aspect attached to it. While the adoption of these new standards represents a promising headway, much work remains to be done, and the involvement of the accounting profession must be carried out with careful consideration of the risk to its reputation. The information published largely relies on highly specialized data, many of which lack objectivity, remain relatively vague, and some may even be tinged with a high degree of speculation.
Keywords: Governance, Gouvernance, informations financières, financial information, sustainability, durabilité, standards, normes, accounting profession, profession comptable