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【○隻字片羽○雪泥鴻爪○】



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既然有緣到此一訪,
何妨放鬆一下妳(你)的心緒,
歇一歇妳(你)的腳步,
讓我陪妳(你)喝一杯香醇的咖啡吧!

這裡是一個完全開放的交心空間,
躺在綠意漾然的草原上,望著晴空的藍天,
白雲和微風嬉鬧著,無拘無束的赤著腳,
可以輕輕鬆鬆的道出心中情。

天馬行空的釋放著胸懷,緊緊擁抱著彼此的情緒。
共同分享著彼此悲歡離合的酸甜苦辣。
互相激勵,互相撫慰,互相提攜,
一齊向前邁進。

也因為有妳(你)的來訪,我們認識了。
請讓我能擁有機會回拜於妳(你)空間的機會。
謝謝妳(你)!

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2020年2月28日 星期五

Accountants urged to help firms worldwide combat climate crisis


https://www.theguardian.com/business/2020/feb/25/accountants-urged-to-help-firms-worldwide-combat-climate-crisis

Accountants urged to help firms worldwide combat climate crisis

ICAEW and other industry groups want climate risk to be integrated into company audits
Industry groups believe accountants should demonstrate the risks to business posed by the climate crisis, such as the impact of flooding or the effect of drought on the price of crops needed in the supply chain.
 Industry groups believe accountants should demonstrate the risks to business posed by the climate crisis, such as the effect of drought on the price of crops needed in the supply chain. Photograph: Antara Foto/Reuters
The world’s accountants must put the climate crisis at the forefront of their work to spur global companies to adopt green policies and help prepare them for the risks, according to the Institute of Chartered Accountants in England and Wales (ICAEW) and other industry groups.
They have called on a global alliance of accountants, representing more than 2.5 million professionals worldwide, to put their skills to use by helping companies prepare for a climate emergency.
The groups want all members of the Accounting for Sustainability Project (A4S) network to integrate climate risk into their company audits to drive companies to set more sustainable business strategies.
Michael Izza, the chief executive of the ICAEW, said it is crucial that chartered accountants use their “unique position” at the core of almost every business, government and non-governmental organisation to make the case for sustainability.
“Chartered accountants bring practical skills like measurement and management to the table, and can work with business to build green policies into their working practices. We need to make this a decade of transition for business; failure to make this move will make the inevitable adjustments required much more difficult,” he said.
Accountants should demonstrate the risks to business posed by the climate crisis, such as the impact of flooding or the effect of drought on the price of crops needed in the supply chain, the industry groups said.
The call for climate action comes after the accounting watchdog, the Financial Reporting Council, launched a review into whether companies and their auditors are adequately reflecting the financial risks of the climate crisis in their annual financial accounts.
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Sir Jon Thompson, the FRC’s chief executive, said auditors have a responsibility to challenge management to face up to the financial risks of the climate crisis and provide clear information to investors.
Bruce Cartwright, the chief executive of Icas, the global professional body, said there are “dramatic implications for failing to tackle climate change – environmental, social and economic”.
He said: “It is our future that is at risk and the urgency at which we are required to act must remain front of mind. Icas is working with fellow accountancy bodies to act now to limit the negative effects of climate change. Our individual actions, collectively, have the ability to make a difference.”

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