WITH the pandemic still raging, affecting lives of people all over the world, many think that sustainability may be sidelined in favor of survival. Regulators, however, are pushing forward with the sustainability agenda, and are bent on making it mandatory for publicly-listed companies to submit a separate report on their…
THE country’s certified public accountants (CPAs) are gearing up to perform assurance work on sustainability reports that publicly-listed corporations (PLCs) are required to submit to the Securities and Exchange Commission (SEC). For CPAs to do so, they must go beyond crunching the numbers and audit the so-called “triple bottom line”…