财会行业ESG白皮书

⚫ ⚫ ⚫ ⚫ ⚫ ⚫ ⚫ ➢ ➢ ➢ ➢ ➢ ⚫ ⚫ ⚫ ⚫ ∙ ∙ ∙ ∙ ∙ ⚫ ⚫ 1 世界气象组织：2023 年打破全球气温纪录,2024 年可能更热.联合国新闻.2024 年 1 月. 2IFRS <Educational material —Effects of climate-related matters on financial statement> https://www.ifrs.org/content/dam/ifrs/supporting-implementation/documents/effects-of-climate-related-matters-on-financial-statements.pdf 3 国际碳排放行动组织（ICAP）简报 https://icapcarbonaction.com/system/files/document/icap_briefs-zh-brief-1.pdf 4 普华永道.《ESG 对财务报告的影响：总量控制与交易机制下的碳排放权会计处理》https://mp.weixin.qq.com/s?__biz=MzA3NDE4MjAxNQ==&mid=2654923662&idx=1&sn=2443364a90d48dfe82aaf7d84dbf34bd&scene=21&from=industrynews&version=4.1.26.6024&platform=win&nwr_flag=1#wechat_redirect 5 Report on the functioning of the European carbon market，REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL，Brussels, 23.11.2017，COM(2017) 693 final，Page 30 ◼ 6 财政部.《碳排放权交易有关会计处理暂行规定》https://www.mof.gov.cn/gkml/caizhengwengao/wg201901/wg201912/202005/t20200522_3518364.htm ◼ ◼ 7 北京市通州区人民法院（2024 年 6 月 3 日）.《全国首例核证自愿减排量交易涉税案开庭》 https://tzqfy.bjcourt.gov.cn/article/detail/2024/06/id/7970044.shtml ✔✔✔✔✔✔ 8 Baruch Lev / Feng Gu（2016）.《The End of Accounting and the Path Forward for Investors and Managers》 9 9 贾宁（2020）.《财务思维课》 10 埃森哲（2023）.《埃森哲全球首席人力资源官研究》https://www.accenture.cn/content/dam/accenture/final/accenture-com/document-2/Accenture-Global-Chief-Human-Resources-Officer-Study-CN.pdf#zoom=40 11 GALLUP.Company Culture: Private Equity's Intangible Value Creation Lever..WORKPLACE AUGUST 13, 2020 12 https://www.gallup.com/workplace/316883/company-culture-private-equity-intangible-value-creation-lever.aspx 12 麦肯锡(2023).Sherry Frey,Jordan Bar Am,Vinit Doshi,Anndi Malik,Steve Noble,Consumers care about sustainability—and back it up with their wallets. 13 https://www.infosys.com/about/history.html 14 PRI 责任投资法规数据库 15 ACCA（2021）.《专业会计师：可持续组织的核心》， https://cn.accaglobal.com/content/dam/acca/pi/files/2021/11/patf-sustainable-organisations-summary-cn.pdf 16 https://www.sap.cn/index.html ⚫ ⚫ ⚫ ⚫ ⚫ ⚫ ⚫ ✓ ✓ ✓ ⚫ ⚫ ⚫ ⚫ ⚫ ⚫ ⚫