A部分:道德困境-问题和解决方案
大多数商业和公共部门的会计师,无论是在小型组织工作还是担任国际公司的首席财务官(CFO),在职业生涯中都面临道德困境。道德困境有多种形式,会计师有时需要支持来解决复杂和具有挑战性的冲突。会计师也可以将道德困境视为商业决策,而不是利用他们的专业准则来评估潜在的行动方案。
B部分:可持续性——挑战和解决方案
可持续性对所有组织、所有行业都越来越重要。超过62%的高管认为,可持续发展战略是当今竞争所必需的,另有22%的高管认为这将是未来的发展战略。简单地说,可持续性是一种通过考虑给定组织在生态、社会和经济环境中的运作方式来创造长期价值的商业方法。可持续性是建立在这样一个假设之上的,即制定促进组织长寿的商业战略。随着人们对企业责任的期望越来越高,以及透明度越来越普遍,专业会计师认识到需要对可持续性采取行动。专业的沟通和良好的意愿已经不够了。
澳洲assignment代写:企业道德困境与可持续性
PART A: Ethical Dilemmas – Issues and Solutions
Most accountants in business and the public sector, whether working in a small organisation or serving as the chief financial officer (CFO) of an international corporation, face ethical dilemmas during their professional careers. Ethical dilemmas come in many forms and accountants sometimes need support to address complex and challenging conflicts. Accountants may also treat ethical dilemmas as business decisions and not utilise their professional code to assess potential courses of action.
PART B: Sustainability – Challenges and Solutions
Sustainability is becoming more important for all organisations, across all industries. Over 62% of executives consider a sustainability strategy necessary to be competitive today, and another 22% think it will be in the future. Simply put, sustainability is a business approach to creating long term value by taking into consideration how a given organisation operates in the ecological, social and economic environment. Sustainability is built on the assumption that developing business strategies which foster organisation longevity. As the expectations on corporate responsibility increase, and as transparency becomes more prevalent, professional accountants are recognising the need to act on sustainability. Professional communications and good intentions are no longer enough.