Principles of Managerial Accounting · free preview
User Needs for Sustainability Information
Investors, regulators, customers, employees, and communities each need different sustainability information, and reporting frameworks organize disclosures to serve those needs with comparable, decision-useful data.
1. The users and their questions
The users and their questions
2. Frameworks that organize disclosure
Frameworks that organize disclosure
3. Materiality in sustainability reporting
Materiality in sustainability reporting
4. Assurance and credibility
Assurance and credibility
5. Investor question
What do investors primarily seek from sustainability reports?
6. Double materiality
What does double materiality require? Use the figures from the worked example in this lesson and state the result in the requested units.
7. Framework targeting investors
Which framework targets investor-focused, industry-specific material disclosures?
8. Assurance role
Why does sustainability assurance matter to users?
9. TCFD letter meaning
The T in TCFD stands for ____. One word.
10. Stakeholder principle name
GRI's stakeholder ____ principle requires reports to consider the information needs of all affected parties. One word.
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