Recommended Reading

Audit tips for a pandemic-changed environment explains what firms should focus on (AICPA, 8 December 2021).

Golden Opportunity of SMP Sustainability ServicesAs part of its Accounting for the Future virtual conference 2021 (AFF2021) ACCA included a webinar on Golden opportunity of SMP sustainability services. This webcast is now on-demand here.  

Guidance – How PAIBs Create Value
IFAC’s Professional Accountants in Business (PAIB) Advisory Group has compiled insights on how accountants are contributing to value creation and sustainability in their organizations in both the private and public sectors in a new report, The Role of Accountants in Mainstreaming Sustainability

Guidance – How SMEs can Create a More Sustainable World
ACCA and CA ANZ’s joint playbook, How SMEs can create a more sustainable world, details the benefits that sustainable actions have for both business success and the environment. The playbook sets out practical steps for embedding sustainable practices within SMEs, case studies from across the world, and links to a variety of tools and resources. See press release here. ACCA held an online event on “How SMEs can Create a More Sustainable World: A Live Panel Discussion” on 2 December – see here.

SMEunited Seek Support on Due Diligence
On 23 November 2021, at the webinar organised by ecoDa (the European Confederation of Directors’ Associations) and Mazars on “Sustainability – Action needed on the defining issue for SMEs across Europe” SMEunited Director Luc Hendrickx called for concrete and practical assistance on due diligence for SMEs. Read more here.

Guidance – Auditing ESG Information
In this article learn how current auditing standards require environmental, social and governance (ESG) related risks to be considered, and auditors need to know how to audit this information.