ACCA-可持续性报告：风险和重要性（英）

SUSTAINABILTY REPORTING – RISK AND MATERIALITY | XXXXXXXXXXXXXXXXXXXSUSTAINABILTY REPORTING – RISK AND MATERIALITY | XXXXXXXXXXXXXXXXXXXSUSTAINABILITY REPORTING –RISK AND MATERIALITYSUSTAINABILTY REPORTING – RISK AND MATERIALITY | CONTENTSContentsAbout ACCA .........................................................................................................................3Introduction ..........................................................................................................................4Step 1: Identifying the organisation’s SRROs ............................................................5 Scanning the environment .........................................................................................6 Leveraging the existing risk-management process ...........................................7 Leveraging the knowledge and expertise of people across different functions ............................................................................................8Step 2: Assessing whether SRROs could reasonably be expected to affect the organisation’s prospects .....................................................9Step 3: Determining material information for disclosure .................................... 13Conclusion ...........................................................................................................................17Glossary...............................................................................................................................18Acknowledgements .......................................................................................................20References .........................................................................................................................21AUTHORAaron SawHead of Corporate Reporting Insights – Financial2SUSTAINABILTY REPORTING – RISK AND MATERIALITY | XXXXXXXXXXXXXXXXXXX© 2025 Association of Chartered Certified Accountants February 2025About ACCA We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries.Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgement to create, protect, and report the sustainable value delivered by organisations and economies.Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators, and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Fi