MAA310 Accounting and society | Metcash Limited
Brief :
Learning outcomes
LO2- Determine contemporary accounting and business issues incorporating global perspectives.
LO4- Justify, analyse and communicate financial and non-financial information to assist managers’ ethical and responsible decision making and reporting.
Description/ requirements
Background- Considering climate change as a foreseeable risk influencing companies across industries, the Australian Securities and Investment Commissions (ASIC) has exerted pressure on companies to disclose their management of climate risks in their operational and financial reports. Correspondingly, the Australian Securities Exchange (ASX) has proposed listed companies with material exposure to climate risk implement the recommendations of the Task Force on Climate Related Financial Disclosures (TCFD).
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