Environmental, social and governance policy statements

Assurance of carbon emissions reporting

2 February 2009

CPA Australia supports the need for immediate action by auditing standard-setters to develop relevant standards for the assurance of carbon emissions reporting. CPA Australia supports the need for immediate action by auditing standard-setters to develop relevant standards for the assurance of carbon emissions reporting.

A robust reporting and assurance framework is critical for the efficient functioning of the scheme to provide confidence to the market that reported data are accurate and reliable.

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Accounting for emissions by entities with direct emissions obligations

2 February 2009

The International Accounting Standards Board should prescribe a method of accounting for emissions by entities with direct emissions obligations.

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Skills shortage

27 November 2007

CPA Australia advocates that a range of solutions be developed in order to solve the skills shortage of accountants. A reliance on a single ‘answer’ will not address the wide ranging issues that have been identified. CPA Australia is committed to working with the Government, employers, higher education providers and recruitment firms to increase the number of high quality accountants entering the profession and to address the increasing retention concerns within our profession.

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Corporate social responsibility and corporate disclosure

10 October 2007

The uptake of sustainability reporting as a basis of stakeholder engagement, risk management and continuous improvement should be actively promoted because it is a key element in the evolving understanding of corporate social responsibility.

The development of such non-financial reporting should be achieved through principles based guidance rather than by way of regulatory direction.

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