Financial reporting and Global Impact Investing Network: Difference between pages

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''Sustainability - sustainability reporting standards - investment''.


Financial reporting is traditionally external.
(GIIN).


It is concerned with collating and providing information to external stakeholders, the financial markets and the public.
The Global Impact Investing Network is established to be a global champion for the impact investing industry.


Contrasted with management accounting, which provides information for internal stakeholders.
Its aims include scaling the impact investment market with integrity.




2.
== See also ==
 
* [[Accounting for Sustainability]] (A4S)
The term 'financial reporting' is also used by some organisations in a broader sense, to include internal reporting (as well as external).
* [[B Lab]]
 
* [[Business & Sustainable Development Commission]]
 
* [[Carbon footprint]]
Financial reporting is also known as ''financial accounting''.
* [[CDP]]
 
* [[Climate Disclosure Standards Board]]
 
* [[Corporate social responsibility]]
:<span style="color:#4B0082">'''''The objective of financial reporting (IFRS)'''''</span>
* [[Impact investing]]
 
* [[Impact Management Project]]
:The users of financial information need to assess:
* [[IRIS+]]
 
* [[Metaeconomics]]
:*Prospects for future net cash inflows to the reporting entity; and
* [[Natural capital]]
:*Management's stewardship of the entity's economic resources.
* [[Organic]]
 
* [[Ratification]]
 
* [[SRI]]
:Accordingly, financial reporting seeks to provide information about:
* [[Sustainability]]
* [[Sustainability Accounting Standards]]
* [[Sustainability Accounting Standards Board]]
* [[Sustainability bond]]
* [[Value Reporting Foundation]] (VRF)


:*The entity's economic resources (assets), claims against the entity (liabilities) and changes in those resources and claims; and
:*How efficiently and effectively management has discharged its responsibilities to use the entity's economic resources.


 
==External link==
== See also ==
[https://thegiin.org/characteristics Core characteristics of impact investing - GIIN]
* [[Assets]]
* [[Closing exchange rate]]
* [[Conceptual framework]]
* [[Credit]]
* [[Entity]]
* [[Equity]]
* [[Financial accounting]]
* [[FP&A]]
* [[International Financial Reporting Standards]] (IFRS)
* [[Liabilities]]
* [[Management accounting]]
* [[Management efficiency ratio]]
* [[Primary statements]]
* [[Stakeholder]]
* [[Stewardship]]
* [[Useful financial information]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Latest revision as of 19:03, 17 June 2022

Sustainability - sustainability reporting standards - investment.

(GIIN).

The Global Impact Investing Network is established to be a global champion for the impact investing industry.

Its aims include scaling the impact investment market with integrity.


See also


External link

Core characteristics of impact investing - GIIN

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