Principles of Managerial Accounting · 免费预览
可持续发展的未来议题
可持续发展报告正面临标准趋同、强制鉴证、技术赋能的数据以及反漂绿的压力，会计的角色也随着每一项进展而不断扩展。
1. Standards convergence
Standards convergence
2. Mandatory assurance and liability
Mandatory assurance and liability
3. Technology and data
Technology and data
4. Greenwashing and credibility
Greenwashing and credibility
5. Convergence hope
What do companies hope standards convergence will deliver?
6. Assurance liability effect
How does mandatory assurance change sustainability reporting?
7. Greenwashing definition
What is greenwashing? Use the figures from the worked example in this lesson and state the result in the requested units.
8. Technology frontier effect
Continuous sensor data changes sustainability reporting how?
9. Anti-greenwashing statutes
Jurisdictions increasingly require ____ for environmental claims, evidence behind every public statement. One word.
10. Accountant role
Sustainability's measurement demands play to the accountant's core habits of evidence, controls, and honest ____. One word.