The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
The European Federation of Accountants and Auditors or SMEs (EFAA) has recently had an article published in the academic journal ‘Environment, Development and Sustainability’ on the role of small- and medium-sized accountancy practices (SMPs) in the sustainable transition of small- and medium-sized enterprises (SMEs). European and global economies are committed to accelerating their sustainable transition. An important step in realising this transition is to get robust corporate sustainability reporting. In this way, this paper focuses on the recent European developments setting new legislation and standards. Specifically, a survey questionnaire from a focus group of accounting experts examines the future role of SMPs in enabling this transition. The experts are all members of the EFAA. With its focus on SMPs, this paper performs a qualitative and quantitative analysis of the responses obtained. ...
ICSRG is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance
