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This document covers the business impacts and governance challenges associated with the environmental and social issues that are increasingly part of today's business landscape. Challenges include stakeholder trust and relationships as well as how environmental and social laws and regulations impact a company's competitiveness, risk profile and resilience.
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The Risk Oversight and Governance Board of the Chartered Professional Accountants of Canada (CPA Canada) commissioned this briefing to assist boards in discharging their responsibility for the oversight of environmental and social issues that may have risk, strategy and financial implications for the companies they serve.
It highlights the environmental and social issues your board needs to consider and offers areas for consideration, including:
Because your board has key oversight responsibilities regarding the opportunities and risks associated with environmental and social issues, you must maintain awareness of the fast-evolving business implications of these issues.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
Learn about CPA Canada’s board of directors and the upcoming Annual General Meeting to be held in Quebec City on September 27, 2017.
September 7, 2017
The new U.S. reporting standard – subject to approval by the U.S. SEC – contains significant differences from Canadian auditor reporting standards. The AASB is looking at these differences to decide on next steps