国际会计师联合会：首席财务官和财务职能在气候变化中的作用提升价值和可持续性（英文版）（48页）.pdf

1、THE ROLE OF THE CFO AND FINANCE FUNCTION IN THE CLIMATE TRANSITION:DRIVING VALUE AND SUSTAINABILITYIN ASSOCIATION WITHCopyright November 2023 by the Association of Chartered Certified Accountants(ACCA),International Federation of Accountants(IFAC)and PricewaterhouseCoopers LLP(PwC).All rights reserv

2、ed.Used with permission of ACCA,IFAC and PwC.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.About ACCA We are ACCA(the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications an

3、d advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed 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

4、learning and insights are respected and valued by employers in every sector.They equip individuals with the business and 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 t

5、o develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators and other accountancy bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at About IFACIFAC is the global organizati

6、on for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.IFAC is comprised of 180 members and associates in more than 135 jurisdictions,representing millions of professional accoun