“A new frontier for accountancy.”
Those were the words of Jeremy Osborn, FCMA, CGMA, Global Head of ESG at AICPA & CIMA, a couple of days after the International Sustainability Standards Board issued the first two standards aimed at creating a global baseline for sustainability reporting.
“Companies are an integral part of society, and their ability to generate cash over the short, medium, and long term is inextricably linked to their access to resources and relationships throughout their value chain,”