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Sustainability

This class was created by Brainscape user Ehsaan Farooq. Visit their profile to learn more about the creator.

By: Ehsaan Farooq
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Decks in this class (7)

Briefly describe the requirements of the new IFRS-S sustainability standard.
What is the overarching aim of th...,
How do ifrs s1 and ifrs s2 differ...,
What key principles underlie the ...
7  cards
Suggest some examples of steps an organization might take to provide better information to stakeholders on their social and environmental impact.
Why is stakeholder engagement cru...,
What step can an organization tak...,
How can internal data collection ...
8  cards
Explain the difference between the shareholder primacy theory and stakeholder theory, and discuss the extent to which the new IFRS-S standards are an example of stakeholder theory
What is shareholder primacy theory,
What is stakeholder theory,
How do ifrs s1 and s2 potentially...
7  cards
Discuss some of the main challenges of environmental reporting, with reference to the concepts of ‘boundary’, ‘materiality’, and ‘accountability’ (Tregidga and Laine, 2021).
What does boundary refer to in en...,
Why is defining the boundary a ch...,
In tregidga laine s 2021 view why...
8  cards
To what extent do the new IFRS-S address the ‘characteristics’ of good environmental reporting, as suggested by Tregidga and Laine (2021)? (20 marks)
What are the key characteristics ...,
How does ifrs s1 s2 address accur...,
In terms of balance how do ifrs s...
10  cards
Question 5 (remastered)
What is meant by boundary in envi...,
Why is defining the boundary a pr...,
What does materiality mean in the...
10  cards
Sustainability General
What is integrated reporting and ...,
What challenges arise when applyi...,
How do ifrs s1 s2 handle material...
6  cards

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Sustainability

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