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'The biggest disrupter in business'

机译：“商业中最大的倾倒者”

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As companies find that customers and investors are looking for more and more disclosures of what they are doing about environmental issues, climate change risks, and diversity and racial justice, accounting firms are starting to provide assurance and attestation services around environmental, social and governance reporting to meet that growing demand. While the Big Four have been providing sustainability-related services for years, smaller firms are starting to move cautiously into the space. They are leveraging some of the standards that have been developed by groups like the Sustainability Accounting Standards Board, the Global Reporting Initiative, the International Integrated Reporting Council, the Climate Disclosure Standards Board and the Carbon Disclosure Project. Those groups are currently working on harmonizing their standards and frameworks, laying the groundwork for an international sustainability standards board that the International Financial Reporting Standards Foundation has proposed creating, and which it would oversee alongside the International Accounting Standards Board.
机译：由于公司发现客户和投资者正在寻求越来越多的环境问题，气候变化风险和多样性和种族司法，会计师事务所开始提供环境，社会和治理报告的保证和认证服务满足不断增长的需求。虽然这四年来四个已经提供了与可持续发展有关的服务，但较小的公司开始谨慎地进入空间。他们正在利用由可持续性会计标准委员会，全球报告倡议，国际综合报告理事会，气候披露标准委员会和碳披露项目等团体制定的一些标准。这些团体目前正在努力协调其标准和框架，为国际财务报告标准基金会建议创造的国际可持续性标准委员会奠定了基础，并将监督国际会计准则标准委员会。

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    《Accounting today》 |2021年第5期|17-18|共2页
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    Michael Cohn;

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