Die Haltung gegenüber CSR (Corporate Social Responsibility) und der transparente Umgang mit Risiken aus dem CSR Umfeld hat in den letzten 2 bis 3 Jahren nicht erst seit dem Pariser Abkommen vom 12. Dezember 2015 spürbar zugenommen.
The Economist Intelligence Unit wrote a set of articles sponsored by Mazars focusing on the role of regulation and technology in relation to sustainability. In this article, the rapid expansion of technologies around sustainability practice and reporting – from ESG-themed data mining to blockchain voting – is explored.
Businesses and investors’ understanding of sustainability has changed dramatically since it was first considered as a key element of corporate social responsibility (CSR) in the 1960s. It has grown from a paragraph tucked away in the back of an annual report to an integral element of many companies’ business strategies.
Integrated Reporting applies principles and concepts that are focused on bringing greater cohesion and efficiency to the reporting process, and adopting ‘integrated thinking’ as a way of breaking down internal silos and reducing duplication.The Framework has been tested and assessed during these past three years and significant ‘breakthroughs’ have been achieved. Our present paper, therefore, aims to illustrate the insurance industry trends and marks the end of the “Breakthrough Phase”.
Nachhaltigkeit ist schon lange keine Frage der Überzeugung mehr – die ökologischen, sozialen und ökonomischen Facetten von Nachhaltigkeit als Kennzeichen unternehmerischer Verantwortung fordern Gesellschaft und Wirtschaft heute gleichermaßen ein. Das gilt für internationale Konzerne ebenso wie für mittelständische Unternehmen, für produzierendes Gewerbe ebenso wie für Dienstleister und Beratungshäuser wie unseres.
Mazars will once again be partnering with Board Agenda to deliver, in association with INSEAD, this year’s board-level survey and report: Leadership in Corporate Sustainability Survey.
Bringing you solutions in the face of new challenges brought on by ecommerce. Explore themes such as ethics & compliance, digitization & technology, and logistics & footprint on our new ecommerce microsite.
The new standard IFRS 9 on financial instruments has been effective starting 1st January 2018 for most entities but insurance groups have the possibility to defer its application to 2021, the year when the new standard IFRS 17 on insurance contracts will enter into force.
Reinsurance, also known as the “ insurers’ insurance ”, plays a key role in the global market economy today. Several factors, such as the strengthening of capital requirements, the increasing level of significant NAT CAT events or the need for optimal coverage is increasing the need for reinsurance.
The new IFRS 15 on revenue recognition came into effect on 1 January 2018. It replaces IAS 11 on construction contracts and IAS 18 on the sale of goods and rendering of services, and all the associated interpretations.