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ACCA:财智重塑社会价值(2023)(英文版)(62页).pdf

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1、ACCOUNTING FOR SOCIETYS VALUESCopyright June 2023 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.About ACCA ACCA(the Association of Chart

2、ered Certified Accountants)is the global professional body for professional accountants.Were a thriving global community of 241,000 members and 542,000 future members based in 178 countries and regions,who work across a wide range of sectors and industries.We uphold the highest professional and ethi

3、cal values.We offer everyone everywhere the opportunity to experience a rewarding career in accountancy,finance and management.Our qualifications and learning opportunities develop strategic business leaders,forward-thinking professionals with the financial,business and digital expertise essential f

4、or the creation of sustainable organisations and flourishing societies.Since 1904,being a force for public good has been embedded in our purpose.In December 2020,we made commitments to the UN Sustainable Development Goals which we are measuring and will report on in our annual integrated report.We b

5、elieve that accountancy is a cornerstone profession of society and is vital helping economies,organisations and individuals to grow and prosper.It does this by creating robust trusted financial and business management,combating corruption,ensuring organisations are managed ethically,driving sustaina

6、bility,and providing rewarding career opportunities.And through our cutting-edge research,we lead the profession by answering todays questions and preparing for the future.Were a not-for-profit organisation.Find out more at About this reportThe role of the accountancy and finance profession is chang

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本文主要讨论了社会议程在可持续发展中的重要性。文章指出,可持续发展的社会议程包括经济、环境和社会三个相互关联的方面。文章强调,社会议程的定义非常广泛,包括劳动力、价值链、客户和社区等多个方面。文章还提到,一个“好工作”的概念是社会进步的中心,它包括合理的收入水平、良好的职业发展、工作努力的回报、工作场所的稳定性和高度的个人自主权。文章还指出,社会议程与组织的目的和价值观密切相关。最后,文章回顾了社会议程的发展历程,包括联合国指导原则、国际劳工组织宣言和可持续发展目标等。
社会议程如何影响企业战略? 企业如何衡量“好工作”的标准? 社会议程与组织价值观有何联系?
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