Accounting Framework For The Post 2020 Period

Accounting rules and procedures will dictate how progress is tracked for various possible types of mitigation contributions that might be included in the 2015 agreement and how their achievement will be determined. Without such rules, it will be difficult, if not impossible, to accurately track progress toward individual contributions as well as towards limiting warming to 2° C or below. The report explores the components of a robust and rigorous accounting framework, lessons learned from existing accounting frame-works, and how such a framework can be developed for the 2015 agreement. The objective is to support the establishment of a sufficiently robust and rigorous common accounting framework for the 2015 agreement, including accounting rules for international transfers of units from marketbased mechanisms and the land sector.

This edition is issued in 3 parts. Part A.: Contains the text of IFRS standards including IAS Standards, IFRIC Interpretations and SIC Interpretations, together with the Conceptual Framework for Financial Reporting (Glossary and Index includeed).Part B. Contains the illustrative implementation guidance that accompany the Standards, together with IFRS practice statements. Part C. Contains the bases for conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and IFRS practice statements, together with the Constitution and Due Process Handbook of the IFRS Foundation.

The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Green finance plays a crucial role in promoting sustainable development by mobilizing financial resources toward environmentally sustainable projects. It enables the transition to a low-carbon and climate-resilient economy, which is essential for achieving global climate goals. Green Finance and Sustainable Development Goals explores how, by aligning financial investments with sustainable development objectives, green finance can contribute to the achievement of the United Nations' Sustainable Development Goals (SDGs).The first part of the book examines the connection between climate change and green finance in emerging markets and developing countries, with a particular focus on the impact of globalization and financial development on climate change. The second part of the book focuses on environmental disclosure, standards, and their relevance, with a specific focus on how European countries have implemented green finance to support sustainable development and achieve climate goals. In the third and final part of the book, the authors discuss green finance and sustainable development goals from a global perspective, examining the role of finance and renewable energy transition in supporting sustainable economic development, and how this can be applied to green recovery post-COVID-19.The book provides a comprehensive and up-to-date analysis of the relationship between green finance and sustainable development goals, offering insights and potential solutions for researchers, investors, and policymakers. It also includes real-life case studies, empirical analyses, and policy recommendations from scholars around the world, making it a valuable resource for anyone interested in understanding and addressing the challenges of climate change and sustainable finance in the aftermath of the COVID-19 pandemic.

The land-use sector serves key environmental and social functions and supports the livelihoods of around a half of the world’s population. Despite its importance, however, the climate regime fails to formulate a coherent vision or set of incentives for mitigation and adaptation from the sector. The negotiation of a future climate treaty that will take effect in 2020 presents a key opportunity to improve the current system and create an integrated accounting and incentive framework for adaptation and mitigation strategies across all land-uses. This report - conducted by Climate Focus together with UNIQUE forestry and land use - analyses the current status of the land-use sector under the United Nations Framework Convention on Climate Change and its Kyoto Protocol, and formulates options for how various incentives and systems could be harmonized under a future climate treaty.

The Paris Agreement fundamentally alters the reach and scope of the international climate change regime. This book provides the first legal commentary to the Agreement's articles, putting them in context and detailing how they are to be understood and put into action.

The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution. The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world. This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance. Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.