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Climate Change
The Canadian Institute of Chartered Accountants (CICA) recognizes the business, accounting and financial reporting implications of climate change.
Business executives of today need to be aware of and take steps to address the impact of climate change or related regulations on their company’s strategies, risks, opportunities, financial performance and reporting.
The Prince’s Accounting for Sustainability Project and the Global Reporting Initiative have announced the formation of the International Integrated Reporting Committee.
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Two articles that appear on the Unlimited Magazine website feature commentary from Julie Desjardins, a climate change advisor to the CICA
Why Accountants are Cool – In a carbon constrained world the accountant is king
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This article appeared in the mid-May 2010 issue of The Bottom Line and prominently features commentary from the CICA on climate change reporting.
SEC downplays green move, but others see it as big step
The Bottom Line, Mid-May 2010
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Julie Desjardins and Alan Willis wrote the cover story for the December 2009 edition of CAmagazine noting that environmental and sustainability issues are creating opportunities for CAs.
The Business of Climate Change
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The CICA is among several accountancy bodies united in a call for a single set of standards for climate change reporting to be set at the Copenhagen conference.
News Release
Representation to the Conference of Parties on Climate Change (COP15)
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The CICA has been active in the field of climate change reporting for many years. Here is some background information.
Background CICA and Climate Change Reporting
May 2010
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Below is an article written by Julie Desjardins and Alan Willis focusing on climate change disclosure. The article written on behalf of the Chartered Accountants of Canada was distributed via Marketwire.
Investors Hungry for Climate Change Information
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A new publication from the Chartered Accountants of Canada provides a series of questions corporate directors can ask relating to the business implications of climate change.
News Release
Climate Change Briefing – Questions for Directors to Ask
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The Chartered Accountants of Canada are offering guidance to help companies better disclose the business impacts of climate change to investors.
News Release
Building a Better MD&A – Climate Change Disclosures
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The Canadian Institute of Chartered Accountants (CICA) has issued a document aimed at helping business leaders focus on the issue of climate change.
News Release
Executive Briefing: Climate Change and Related Disclosures
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The Institute of Chartered Accountants of Alberta recently featured this climate change article in its quarterly magazine, Spotlight. The article is titled “Climate Change: A Hot Topic for Chartered Accountants”.
Climate Change: A Hot Topic for Chartered Accountants
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Suggested Reading Materials
Greenhouse Gas Emissions Reporting and the Role of CAs – This cover story article appeared in the May 2010 edition of Beyond Numbers, published by the Institute of Chartered Accountants of British Columbia.
The Impact of Climate Change – This article appeared prepared by ShapeYour Vision notes that the green evolution is impacting businesses worldwide and features comments from Julie Desjardins and Alan Willis.
The Benefits of Assuring Carbon Emission Disclosures - This paper explores the benefits of having carbon emissions disclosures assured, and the types of disclosures that could benefit from such assurance.
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Sustainability
The CA profession is a leader in broader financial reporting and disclosures. For more than ten years the profession has been involved in developing guidance to help businesses and others understand and deal with climate change accounting and reporting issues. The CICA’s involvement in the broader area of sustainability goes back even longer. Click here for more information.