Environmental, social and governance

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POLICY STATEMENT: BUSINESS AND THE ENVIRONMENT

This paper outlines CPA Australia’s policy position on the link between environmental and economic policy, and the role accountancy can play in helping to combat the effects of climate change. 

CONSIDER CLIMATE-RELATED RISKS, REGARDLESS OF FINANCIAL IMPACT

Due to the importance of climate-related risks to investor's decision making, entities can no longer treat climate-related risks as merely a matter of corporate social responsibility and should also consider them in the context of their financial statements. Find out how this could affect you.

View the Australian Accounting Standards Board's media release.

SUSTAINABILITY INFORMATION AND THE COST OF CAPITAL

This report examines the relationship between various types of sustainability information and a firm’s cost of capital. The study’s findings are based on a sample of 385 public companies drawn from the UK, Australia and Hong Kong.

Download report