關於持續創造價值專案和投資評價指引發布的英語文章
“In today’s world, it is no longer sufficient for investment decisions to be appraised on financial criteria alone. While this guidance reinforces the importance of rigorous and robust project and investment appraisal, it does so with a specific emphasis on facilitating long-term decision making and incorporating economic, environmental, and social considerations,” said Roger Tabor, chair of the PAIB Committee. “The revised guidance also sets out the critical role professional accountants in business play in advising on the application of financial principles and theory that are being tested during this current period of market instability.”
Accountants in business play a crucial role in helping organizations ensure a systematic and analytical approach to project and investment appraisal. In practice, fundamental principles of corporate finance are often breached, leading to the destruction of value for shareholders and other stakeholders. Far too frequently, decisions ignore the costs and benefits associated with wider external impacts—social (e.g., labor practices), economic (e.g., in communities), and environmental (e.g., pollution). By introducing greater rigor, organizations can assess all important aspects of a project or investment.
“Traditionally, project and investment appraisal is taught and discussed in purely financial terms, which helps an organization focus on decisions that create the most economic value,” said Athalanallur Natarajan Raman, chair of the PAIB Committee Sustainability Advisory Group. “To create sustainable value, it is essential to also take into account every aspect of the project or investment and consider all facets of sustainability.”
About International Good Practice Guidance
International Good Practice Guidance (IGPG) issued by the PAIB Committee cover areas of international and strategic importance in which professional accountants in business are likely to engage. In issuing principles-based guidance, IFAC seeks to foster a common and consistent approach to those aspects of the work of professional accountants in business not covered by international standards. IFAC seeks to clearly identify principles that are generally accepted internationally and applicable to organizations of all sizes in commerce, industry, education, and the public and not-for-profit sectors. Previously issued IGPGs are available on the IFAC website, including Preface to IFAC’s International Good Practice Guidance.
-
專案投資合同15篇(通用)
隨著法律觀念的日漸普及,合同對我們的約束力越來越不可忽視,正常情況下,簽訂合同必須經過規定的方式。那麼大家知道合法的合同書怎麼寫嗎?以下是小編收集整理的專案投資合同,歡迎閱讀與收藏。專案投資合同1本協議由以下雙方於200x年x月xx日於中國武漢簽署。甲方:天下...
-
深圳外商投資企業用地協議
在現實社會中,各種協議頻頻出現,簽訂協議可以解決現實生活中的糾紛。相信很多朋友都對擬協議感到非常苦惱吧,下面是小編整理的深圳外商投資企業用地協議,歡迎大家分享。甲方:地址:法定代表人:乙方地址:法定代表人:鑑於:1、專案公司名稱:__________(以下簡稱“目標公司”或...
-
(薦)投資經理述職報告
在經濟飛速發展的今天,大家逐漸認識到報告的重要性,我們在寫報告的時候要注意語言要準確、簡潔。寫起報告來就毫無頭緒?下面是小編為大家收集的投資經理述職報告,供大家參考借鑑,希望可以幫助到有需要的朋友。投資經理述職報告篇120xx年,團隊重點圍繞經濟效益、經營...
-
投資學學習心得體會[合集]
當我們對人生或者事物有了新的思考時,可以通過寫心得體會的方式將其記錄下來,通過寫心得體會,可以幫助我們總結積累經驗。那麼要如何寫呢?以下是小編收集整理的投資學學習心得體會,歡迎大家分享。為期三天的《證券投資學》課程網路培訓結束了。雖然只有三天的時間,但...