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Decks in this class (47)
Sustainability T1
Sustainability definition 1,
What is the result of increasing ...,
Environmental considerations rela...
8
cards
Ethics
What does the term ethics encompa...,
What is the relationship between ...,
What are the three pillars of sus...
10
cards
The imperative for change
What is anthropocene 1,
What is an anthroprocene an examp...,
What is an epoch how are are epoc...
19
cards
Megatrends
What is the great acceleration 1,
Indicators of great acceleration 2,
5 megatrends 3
15
cards
UN sustainable development goals
No poverty 1,
Zero hunger 2,
Good health and wellbeing 3
21
cards
Disrupted Earth systems
What is climate change 1,
Different greenhouse gases and ef...,
Human activities increasing ghg 3
17
cards
Economic Activity in a safe and just operating space
How do the planetary boundaries a...,
Why was the 5 capital model creat...,
What is the 5 capital model and w...
9
cards
Sustainability and inequality
What can high inequality result in 1,
Imf measures to counteract inequa...,
Key terms safe operating space 3
11
cards
Circular economy, growth, stakeholders
What is the circular economy appr...,
Reduce 2,
Reuse 3
22
cards
T2 The three pillars of sustainability
What is the three pillars of sust...,
Criteria for development to be su...,
Environmental sustainability defi...
26
cards
Pillar 2
Social sustainability def 1,
What makes up of social sustainab...,
Key areas to address when conside...
22
cards
Pillar 3 Economic sustainability
Economic sustainability def 1,
What does economic sustainability...,
Examples of economic sustainable ...
11
cards
Interconnection between pillars
Interconnection of the 3 pillars 1,
How economic activities are depen...,
Link between social and environme...
10
cards
Sustainability challenges
3 industry categories 1,
Primary industry description 2,
Primary industry relation to sust...
12
cards
Accounting for sustainability
What is the triple bottom line 1,
The 3 p s of tbl 2,
Concept to make businesses consid...
4
cards
T3 International organisation and their roles
International organisations and t...,
Why is the un 2030 challenge at r...,
Other relevant sustainability foc...
18
cards
International sustainability agreements
The united nations framework conv...,
Key points of the paris agreement 2,
Net zero definition 3
8
cards
Global organisation and key sustainability regulation
What are the key 5 areas governme...,
What is the purpose for policy an...,
How do governments use funding an...
20
cards
Role and impact of governmental and non-governmental organisations and businesses
What can ngo do in relation to su...,
What is a non governmental organi...,
What is capacity building 3
11
cards
T4- Influences on sustainable strategy and operations
What is corporate strategy 1,
What is strategy based on 2,
What is the porter value chain 3
12
cards
Sustainable business strategies
How does embedding sustainability...,
Factors influencing a businesses ...,
How can a business monitor its pr...
8
cards
Impacts, dependencies, risks
What is an impact 1,
Dependencies 2,
How are risks and opportunities c...
23
cards
Sustainable finance
2 different types of finance 1,
Difference between debt finance a...,
Types of sustainability finance 3
14
cards
Life cycle assessment
Life cycle assessment 1,
Why organisations use lca 2,
4 stages of performing a lca 3
5
cards
Esg
What is esg 1,
3 components of esg 2,
Esg rating 3
6
cards
Greenwashing
Greenwashing 1,
Forms of greenwashing 2,
Consequence of greenwashing when ...
7
cards
T5
What is sustainability reporting 1,
Financial materiality and relevan...,
Impact materiality and relevance ...
9
cards
Sustainability reporting frameworks
What is the task force on climate...,
Ifrs sustainability disclosure st...,
European union corporate sustaina...
6
cards
other sustainability regulations
Companies act 2006 1,
What does the companies act requi...,
Bribery act 3
7
cards
Accounting and sustainability
What is an assurance engagement 1,
Different assurance types for eng...,
What is an accounting body 3
8
cards
T6- ethics
Relationship between legal and et...,
Why is ethical behaviour important 1,
Ethics and sustainability 2
7
cards
Ethical theories
Objectivism 1,
Diff between objectivism and abso...,
Relativism 3
7
cards
Ethical culture
What is a company s culture 1,
Ethical culture 2,
What does an ethical business cul...
12
cards
T7 public trust
What is public trust 1,
What does acting in public intere...,
What does accountants acting in t...
5
cards
professional scepticism and professional judgement
Professional scepticism 1,
What does professional skepticism...,
What is critical thinking 3
7
cards
Bias
Bias definition 1,
Why do we need to recognise and r...,
Cognitive biases 3
12
cards
Accountability
Accountability def 1,
Benefit of accountability 2,
Transparency 3
10
cards
Code of ethics
Objectives of code of ethics 1,
Rules v principles based approach 2,
Rules v principles based approach 3
10
cards
T8 principles
Parts of the icaew code of ethics 1,
Parts of icaew code complying wit...,
Structure of each part 3
7
cards
Independence and confidentiality and disclosure
What is independence 1,
2 forms of independence 2,
Independence of mind v appearance 3
13
cards
Fraud, bribery and money laundering
Fraud 1,
Types of fraud misappropriation o...,
Types of fraud unauthorised use o...
19
cards
Threats T9
What does icaew code of ethics in...,
What is the informed third party ...,
What should an accountant documen...
12
cards
Safeguards and examples
What is a safeguard and examples 1,
Immediate family v close 2
2
cards
Pressure to breach ICAEW code and whistleblowing
Pressure meaning and rules 1,
Sources of pressure 2,
Situations where pressure is appl...
11
cards
Data ethics T-10
What is data ethics 1,
Core principles of data ethics 2,
Core principles of data storage e...
8
cards
Challenging data practices
Role of professional accountants ...,
What do professional accountants ...,
Why do accountants need to challe...
10
cards
Information security and protecting personal data
What is information security 1,
Information security risk and con...,
Information security risk and con...
14
cards
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Sustainability and ethics
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