Ethical sustainability reporting: Essential, yes. Easy, no.
By CPA Trendlines Research
CPAs are renowned for their honesty, integrity and ethics, not to mention their detached disinterest, their objectivity and capability, their knowledge, accuracy and thoroughness. They act in the public interest, not the interests of those who hire them or even themselves.
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Certified by the American Institute of CPAs, they necessarily accept and comply with the International Code of Ethics for Professional Accountants.
Ethical Dilemmas
The guidance in the Code has a long history of consideration and development, but one of the newer parts of the Code, on ethics involved in sustainability reporting, is still a bit vague. It can leave accountants with ethical dilemmas not easily resolved, according to a new study from the Association of Chartered Certified Accountants, “Ethical Dilemmas in an Ear of Sustainability Reporting.”
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