The Influence and Impact of sustainability issues on capital investment decisions

Vesty, G 2011, The Influence and Impact of sustainability issues on capital investment decisions, CPA Australia, Australia


Document type: Commissioned Reports
Collection: Commissioned Reports

Title of report The Influence and Impact of sustainability issues on capital investment decisions
Author(s) Vesty, G
Year of publication 2011
Publisher CPA Australia
Place of publication Australia
ISBN 9781921742187
Subjects Sustainability Accounting and Reporting
Abstract/Summary A significant body of information and development of methodology has arisen in relation to how market participants (superannuation funds etc.) allocate funds in relation to environmental and social risks and opportunities. There is a far lesser body of knowledge around how companies themselves allocate funds in response to these issues. Accountants perform critical roles within corporations in relation to the allocation of resources ¿ financial, material and intellectual ¿ and are the custodians of information which drives these decisions. For current practice to remain relevant, the profession must adapt to the dynamics of change ¿ both internal and external. This study and its underlying methodology, we see as key steps in bringing practice into line with contemporary challenges and needs.
Commissioning body CPA Australia
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