Introduction: Why Do We Need to Talk About Climate Change Risk as Accountants and Auditors Urgently?
Introduction: Why Do We Need to Talk About Climate Change Risk as Accountants and Auditors Urgently?
复制标题
简介：为什么我们作为会计师和审计师迫切需要谈论气候变化风险？
DOI：
10.1007/978-981-32-9588-9_1
复制
发表时间：
2019
期刊：
影响因子：
--
通讯作者：
K. Çalıyurt
中科院分区：
文献类型：
--
作者：
K. Çalıyurt
作为治理欺诈道德和企业社会责任国际组织，我们在加拿大组织第八届会议和在印度组织第九届会议时撰写了这本书。我要感谢国家法律大学商业和社会科学院院长Nauman Farooqi教授和公司治理系主任Harpreet Kaur教授的热情款待。在本书中，我们有13章围绕五个国家展开：土耳其、保加利亚、印度尼西亚、巴西和印度。我们的作者在他们的章节中讨论了可持续发展和企业社会责任的最新问题。在四个章节中，我们重点讨论了妇女在可持续发展和企业社会责任中的作用。作为一名会计学教授，我的计划是让你们关注一个非常紧迫的问题，气候变化风险及其管理。为什么？为什么？因为我们的世界正在消亡.大多数公司不关注环境问题，他们不喜欢发布可持续发展报告，他们不喜欢对员工进行环境问题培训，他们不喜欢测量和披露碳排放量，等等。我们都知道不负责任的公司使环境问题日益恶化，因此公司的会计和财务人员必须推动管理委员会和股东在预算中持续纳入足够的环境问题费用的责任。气候变化是天气模式的变化，以及海洋，陆地表面和冰盖的相关变化，发生在数十年或更长的时间尺度上。（澳大利亚科学院2019）政府间气候变化专门委员会（IPCC）发布的最新报告提供了多条证据，表明由于温室气体大气浓度迅速增加，全球气候正在发生变化（IPCC 2013）。18世纪50年代开始的工业革命后，大气中温室气体的比率开始增加，二氧化碳的比率增加了40%，达到280-394 ppm。据政府间气候变化专门委员会（IPCC）称，二氧化碳的增加主要是由于化石燃料的使用。一个
As the International Group on Governance Fraud Ethics and CSR, we wrote this book while we were organizing the 8th conference in Canada and 9th conference in India. I would like to thank Prof. Nauman Farooqi, Dean of Business and Social Sciences and Prof. Harpreet Kaur, Head of Corporate Governance Department, National Law University for their hospitality. In this book, we have thirteen chapters around five countries: Turkey, Bulgaria, Indonesia, Brasil, and India. Our authors have discussed recent issues on sustainability and corporate social responsibility in their chapters. In four chapters, we focused on women in sustainability and corporate social responsibility. As an accounting professor, my plan is to have your attention on a very urgent issue, climate change risk and its management. Why? Because our world is dying… Most of the companies don’t pay attention to environmental problem, they don’t like to publish sustainability report, they don’t like to get training for their staff on environmental issues, they don’t like to measure and disclose carbon emission, etc. However, all of us know that irresponsible companies make environmental issues worse everyday therefore accountant and finance staff in companies have responsibilities to push managerial board and shareholders to include sufficient expenses about environmental issues in the budget continuously.Climate change is a change in the pattern of weather, and related changes in oceans, land surfaces, and ice sheets, occurring over time scales of decades or longer.(Australian Academy of Science 2019) Latest reports issued by the Intergovernmental Panel on Climate Change (IPCC) provide multiple lines of evidence that the global climate is changing as a consequence of the rapidly increasing atmospheric concentrations of greenhouse gases (IPCC 2013). The rate of greenhouse gases in the atmosphere started to increase after the industrial revolution that started in the 1750s, and the carbon dioxide rate increased by 40% to 280–394 ppm. According to the Intergovernmental Panel on Climate Change (IPCC), the increase in carbon dioxide is primarily due to the use of fossil fuels. An