accounting and reporting standards


Sustainable Development Goals Disclosure (SDGD) Recommendations

The SDGD Recommendations call on organisations to consider sustainable development risks and opportunities relevant to their long term value creation strategy and communicate the actual or potential impacts on achievement of the SDGs.

Commonwealth Resource Management Framework and the clear read principle

The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.

Measuring wealth, delivering prosperity

As the consequences of climate change, social tensions and high levels of inequality are increasingly evident, the Bennett Institute for Public Policy has published this report for the Wealth Economy Project on how to improve economic measurement in order to guide effective economic policymaking.

Corporate planning in the Australian public sector 2017–18

This audit was conducted as part of a multi-year audit program on implementation of the resource management framework introduced by the PGPA Act. It is intended to assist in keeping the Parliament, government and the community informed about the extent to which the resource management...

Financial reporting guide: an overview of the New Zealand financial reporting framework

This guide has been developed to help organisations apply the New Zealand financial reporting framework, as well as assisting with the interpretation and implementation of new accounting standards applicable to certain organisations.

Financial reporting requirements applicable to charities

The research report shows that, despite ongoing simplification efforts, serious issues with thecurrent financial reporting regime for Australian charities remain.
Journal article

Industry 4.0 and environmental accounting: a new revolution?

This paper provides first research into the potential of current and expected large investments throughout the world in Industry 4.0 to provide a foundation for improvements in corporate sustainability through greater take up of environmental accounting.
Journal article

The Concept of City Carbon Maps – A Case Study of Melbourne, Australia

Cities are thought to be associated with most of humanity's consumption of natural resources and impacts on the environment. Cities not only constitute major centers of economic activity, knowledge, innovation, and governance—they are also said to be linked to approximately 70% to 80% of global...