ACCA：2023全球可持续报告时代的职业道德困境报告-面向个人和团队的情境模拟（英文版）（22页）.pdf

1、ETHICAL DILEMMAS IN AN ERA OF SUSTAINABILITY REPORTING Simulations for individuals and teamsCopyright October 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 simil

2、ar uses of this document.About 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,weve long ch

3、ampioned inclusion and today proudly support a diverse community of over 247,000 members and 526,000 future members in 181 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

4、finance expertise and ethical judgment 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,ed

5、ucators and other accountancy bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at ETHICAL DILEMMAS IN AN ERA OF SUSTAINABILITY REPORTING|HOW WOULD I RESPOND TO A SUSTAINABILITY-RELATED REPORTING DILEMMA?How would I respond to a sustainability

6、-related reporting dilemma?1.Scene setting for the scenariosThe purpose of these scenarios is to indicate the types of dilemmas that accountants and non-accountants may face.While the scenarios are not intended to be exhaustive,they have been written to address a breadth of issues and considerations