International Financial Reporting Standards

However, the sustainability always be ignored by investors and the whole financial markets. Under the circumstance, Principles for Responsible Investment (PRI) supported by United Nations appear. The PRI shows the connection between environmental, social and governance (ESG) issues and finance. To merge ESG factors into the decision of investment could make a more stable financial system, decrease risks and increase financial returns. Lunar Capital is one of the signatories of the United…

Introduction In this essay I will include a detail research in the development of corporate social responsibility and how it has been absorbed into integrated reporting in the last 25 years. In this essay I will be using The Warehouse Group LTD 2016 annual report as an example to present my information. The Warehouse Group (WGL) was funded by Stephen Tindall In 1982 and is the largest retail group operating in New Zealand (Warehouse Group, 2016). Social Corporate Responsibility Definition…

In order to ensure reliability of the finances, these statements are prepared under the supervision of Ronel van Dijk, CA(SA) (Chief Financial Officer) and an internal audit will take place3. These internal auditors are appointed by the Audit Committee who are also responsible for ensuring that the internal auditors function independently and have the necessary authority and resources to…

Ethics is defined as the code of moral principles that sets standards of good or bad, or right or wrong, in our conduct. In society today, people believe that the correct way to live up to ethical expectation is to hold onto moral principles that governs the behavior. It’s to determine from what’s ethically right to wrong, and to commit to do what’s believe to be right. It’s the absolute way of being a virtuous person by being true to ourselves and others. These are morals that people value…

For the purposes of this project, the international investment company in question is Zunis Investments. Zunis is an international investment company headquartered in New York, USA with operations in the North American, European and Asian continent, specifically in countries such as Mexico, USA, UK, Finland, Sweden, France, Japan, China and India. They are doing an IT security upgrade and as part of the interview process for this work, they have asked for a scenario in which the company may be…

the most recent fiscal year. External auditors needs to provide an opinion on the reliability of the management representation on the effectiveness of internal controls. “The attestation made under this section shall be made in accordance with standards for attestation engagements issued or adopted by the Board”.1 Other important sections are 802, and 1107. These are Criminal penalties for violation of SOX and Criminal penalties for retaliation against whistleblowers. This provisions creates…

2017 Moreover, in line with its Integrated Sustainability Reporting, ABC Banking Corporation Ltd ensures that all its activities, locally and in China, where the institution opened a representative office in March 2017, are carried out responsibly and ethically whilst enhancing business value for all its shareholders. Moreover, Annual General Meetings are held yearly with all Board members and shareholders in order to review the financial year’s performance and to discuss openly about the…

Romello Weakley ENG 112 DO3 McKinley December 9, 2014 Ethics in the Accounting Workplace In today's world of business, a company will not be able to function properly unless its employees are able to accurately and effectively complete his or her job duties. A company can have a product or service that people need for their everyday life; however, if a company is not able to depend on its employees to complete their job ethically, the company as a whole will fail at being successful. In business…

J. (2013) Common financial statement fraud schemes. Retrieved from https://www.google.com/?gws_rd=ssl#q=common+financial+statement+fraud+schemes+by+jamal+ahmad Cernusca, L. (2011). Ethics in accounting: The consequences of the Enron scandal. Agricultural Management, 13(3), 35-42. Retrieved from http://eds.b.ebscohost.com/eds/detail/detail…

Amnesty international Amnesty International (AI) is a nonprofit, independent international organization that works zealously to protect Human Rights around the world. It’s an intentional organization that fights for the human rights which have been violated around the globe. It has gained support worldwide with over 7 million members and supporters around the globe. Amnesty International primarily targets governments, but also reports on non-governmental bodies and private individuals…