UniTrento DEM’s Post

Patrícia Siqueira Varela and Ricardo Rocha de Azevedo highlight the challenges in implementing accrual-based accounting and sustainability reporting in Latin American countries. Operating within persistently complex economic, social, environmental, institutional, and fiscal contexts, these countries have made progress in implementing accrual-based accounting, developing performance-oriented information, and engaging with emerging sustainability agendas. Drawing on discussions among researchers, national and international standard-setters, and practitioners during the CIGAR Network Symposium held in São Paulo in February 2025, this article categorizes the challenges and proposes potential pathways to overcome them through a new collaborative research and innovation network aimed at bridging the research–practice gap. Stakeholders interested in enhancing practice, contributing to research and innovation, and strengthening standards principles have actionable insights for their reflections and confirmation of their interests in setting this new network, in connection with other academic and professional networks. See https://lnkd.in/eGU_3XUy

Our first accredited course specification for #CarbonAccounting has officially launched!! 🔥🔥🔥 As part of the ongoing partnership between the Institute of Sustainability and Environmental Professionals (ISEP) and the Carbon Accounting Alliance (CAA), we are delighted to unveil this critical milestone, which allows training providers to develop and run accredited carbon accounting courses for the first time that will qualify trainees against the Register for Carbon Accountants and Auditors (#RCAA). 🤷♂️ WHAT DOES THIS MEAN? 🤷♂️ Trainees who complete an accredited course that follows the required syllabus will achieve "Associate Level" certification - the first step on the Register of Carbon Accountants and Auditors. Toby Green, the Chair of #CAA's Professionalisation and Training Working Group put it very well - "For a long time, carbon accounting has operated in a grey area without the professional standards needed to build real trust. This course is a huge step forward in changing that." 🧐 WHO CAN RUN ACCREDITED COURSES? 🧐 Any training provider who aligns their #CarbonAccounting course with the requirements of the syllabus and gets it accredited by #ISEP. 📃 WHAT DOES THE SYLLABUS COVER?📃 By the end of the course learners will be able to understand and deliver: ✅ The principles of accounting, applying basic financial accounting concepts to carbon accounting and their ethical responsibilities to prevent greenwashing. ✅ Goals and limitations of carbon accounting for organisations, products/services and projects, such as scopes of emissions and the principles and purposes of baselining. ✅ Relevant frameworks such as the Greenhouse Gas (GHG) Management Hierarchy, ISO standards, and regulatory and voluntary reporting. ✅ How data is used and communicated, such as the differences between market and location-based emissions, and the principles of data uncertainty, materiality and a risk-based approach. ✅ Communication, in line with global best practices, such as the ability to write a GHG methodology report and applying data analysis and mapping skills. 🔙 DIDN'T YOU ALREADY 'LAUNCH' SOMETHING? 🔙 The development of the register began with establishing the overall Competency Framework, which we launched earlier this year following a public consultation. But we needed to translate this framework into a syllabus that training providers could follow more prescriptively. ⏩ WHAT NEXT? ⏩ Three things we will be thinking about next: ✔️ Grandparenting - we are working toward launching the ability for long-standing experts to complete an assessment allowing them to immediately gain the appropriate level of recognition for their expertise - (Associate / Registered / Principal) | (Auditor). ✔️ Formal launch of the public professional register. ✔️ At some point we will start thinking about how to recognise more advanced training that allows practitioners to progress higher on the register. Watch this space!!

Our first accredited course specification for #CarbonAccounting has officially launched!! 🔥🔥🔥 As part of the ongoing partnership between the Institute of Sustainability and Environmental Professionals (ISEP) and the Carbon Accounting Alliance (CAA), we are delighted to unveil this critical milestone, which allows training providers to develop and run accredited carbon accounting courses for the first time that will qualify trainees against the Register for Carbon Accountants and Auditors (#RCAA). 🤷♂️ WHAT DOES THIS MEAN? 🤷♂️ Trainees who complete an accredited course that follows the required syllabus will achieve "Associate Level" certification - the first step on the Register of Carbon Accountants and Auditors. Toby Green, the Chair of #CAA's Professionalisation and Training Working Group put it very well - "For a long time, carbon accounting has operated in a grey area without the professional standards needed to build real trust. This course is a huge step forward in changing that." 🧐 WHO CAN RUN ACCREDITED COURSES? 🧐 Any training provider who aligns their #CarbonAccounting course with the requirements of the syllabus and gets it accredited by #ISEP. 📃 WHAT DOES THE SYLLABUS COVER?📃 By the end of the course learners will be able to understand and deliver: ✅ The principles of accounting, applying basic financial accounting concepts to carbon accounting and their ethical responsibilities to prevent greenwashing. ✅ Goals and limitations of carbon accounting for organisations, products/services and projects, such as scopes of emissions and the principles and purposes of baselining. ✅ Relevant frameworks such as the Greenhouse Gas (GHG) Management Hierarchy, ISO standards, and regulatory and voluntary reporting. ✅ How data is used and communicated, such as the differences between market and location-based emissions, and the principles of data uncertainty, materiality and a risk-based approach. ✅ Communication, in line with global best practices, such as the ability to write a GHG methodology report and applying data analysis and mapping skills. 🔙 DIDN'T YOU ALREADY 'LAUNCH' SOMETHING? 🔙 The development of the register began with establishing the overall Competency Framework, which we launched earlier this year following a public consultation. But we needed to translate this framework into a syllabus that training providers could follow more prescriptively. ⏩ WHAT NEXT? ⏩ Three things we will be thinking about next... ✔️ Grandparenting - we are working toward launching the ability for long-standing experts to complete an assessment allowing them to immediately gain the appropriate level of recognition for their expertise - (Associate / Registered / Principal) | (Auditor). ✔️ Formal launch of the public professional register. ✔️ At some point we will start thinking about how to recognise more advanced training that allows practitioners to progress higher on the register. Watch this space!!

🌳 Advance your skills in natural capital accounting with the best in the business For two days in December, some of the world’s leading natural capital accountants will be teaching a select group of participants about natural capital accounting. This in-person event at the Fenner School at the Australian National University will be led by: Michael Vardon, ANU Fenner School of Environment and Society Carl Obst, IDEEA Group Mark Eigenraam, IDEEA Group Sarah Clement, ANU Fenner School of Environment and Society Peter Burnett, ANU Law School Heather Keith, Griffith University The course draws on expertise in the System of Environmental-Economic Accounting (SEEA) from the Australian National University and the IDEEA Group. It covers the theoretical and practical fundamentals of natural capital and ecosystem accounting, placing them within the public policy framework and other decision-making processes. The course also lays the foundation for future, more advanced short courses on various aspects of natural capital accounting, including thematic accounts for land, ecosystems, carbon, and climate change, as well as water. This professional development short course is designed to support individuals in government, business or NGOs who are interested in developing, implementing or using natural capital accounts. While no specific prior knowledge is assumed, it is expected that participants have worked professionally in disciplines related to environmental or ecosystem accounting, including environmental science, ecological economics, natural resource management, public policy, national accounting or statistics. On successfully completing the course, participants will be able to: 👉 explain the key features of environmental and ecosystem accounting 👉 understand the range of information sources needed to compile accounts 👉 identify issues to which environmental or ecosystem accounts could be applied 👉 understand and interpret accounting tables 👉 know where to find help and additional information on the concepts, data sources and methods. 2025 course details: Dates: 4 and 5 December 2025 Times: 9.00 am – 5.00 pm Enrolment fee: AUD$2,695 (inc.GST) Delivery mode: Face-to-face at the Fenner School Find out more and enrol here: https://lnkd.in/grVFhxTN #NaturalCapital #NaturalCapitalAccounting #SEEA #Environment #Sustainability

In what seems an important professionalisation milestone for carbon accounting, UK trade body the Institute of Sustainability and Environmental Professionals (ISEP) has launched a new course specification for the sector. https://lnkd.in/dxYPG_py

💻 Digital transformation is reshaping what it means to work, and to teach, in accounting and finance. Together with Zouhour Ben Hamadi, Christine Fournès, and Luc Tessier, we examine, in our latest article, how education can evolve to prepare future professionals for three emerging roles: the expert, the intermediary, and the manager of uncertainty, all driven by digital literacy and critical thinking. 🎓 Delighted to share this work, initiated as part of the #ChaireDIOT of Laboratoire Metis EM Normandie, and published in Accounting Education: “A framework for transforming accounting and finance education amid digitalisation: professional roles, skills, and teaching.” Crédit Agricole Normandie, Le Village by CA Normandie, Lucie PERRIER, Ludivine Bigot 🔗 https://lnkd.in/eWjtdny4

Day 28: An Accountant’s Path to ESG Leadership Day 28 — My Biggest Lesson on Sustainability So Far 💡 I'm reflecting on what these past 28 days of learning have really taught me. Here's what's becoming crystal clear: Sustainability isn't what I thought it was. What I Used to Think: When I started this journey, I thought sustainability was about: Recycling, Reducing carbon emissions, Planting trees, Saving polar bears Sustainability is about so much more. It's not just about saving the planet. It's about: Sustaining livelihoods (people need to eat) Sustaining trust (reputation takes years to build, seconds to destroy) Sustaining value (companies that ignore ESG won't survive long-term) Sustaining communities (business doesn't exist in a vacuum) Every sustainability move is a business move. And every business move has a sustainability impact. They're not separate. They never were. Why This Matters for Accountants: Here's what I'm realizing about my field: We're not just number crunchers anymore. The accountants who will lead the future aren't just tracking: Revenue and expenses, Assets and liabilities, Profit and loss They're also tracking: Carbon emissions and offsets, Social impact and community value, Supply chain ethics and transparency. Long-term sustainability and resilience We're becoming translators. Translating environmental impact into financial language. Translating social responsibility into investor confidence. Translating ethical practices into competitive advantage. What I've Learned About Value: Traditional accounting measures value as: What can be sold, What generates profit today, What shows up on the balance sheet? Sustainability accounting asks: What can be sustained? What protects value tomorrow? What doesn't show up on financials but still matters? My Biggest Takeaway: Sustainability isn't a separate field. It's not "environmental accounting" vs. "regular accounting." It's just... better accounting. More complete. More honest. More long-term. More true. Because if you're only counting profits without counting costs to people and planet, you're not doing accounting. You're doing creative fiction. So Here's What I'm Committing To: Keep learning how to measure what matters Ask the hard questions about where value really comes from Understand that numbers tell stories—and some stories aren't on spreadsheets yet Be ready to help companies see the full picture, not just the profitable parts Because the companies that survive the next decade won't be the ones that made the most money. They'll be the ones that created the most value—for everyone. What's the biggest shift in YOUR thinking about sustainability or business lately? I'd love to hear what's changing for you! #WeekendReflection #SustainabilityAccounting #ESGJourney #PurposeDrivenFinance #FutureOfAccounting #LongTermValue #SustainableFinance

Carbon reporting made simple for SMBs and accountants ! Sage Earth Carbon Accounting is now live in Sage Accounting and Sage for Accountants—empowering small businesses to meet growing supply chain demands with ease. With just 9% of SMEs currently tracking emissions, this is a game-changer for sustainability, tenders, and green finance. 🔗 Discover how Sage is helping build a stronger Net Zero ecosystem: [link]

KGK and the IFRS Foundation collaborate to Promote Global Sustainability Disclosure Education in Türkiye Istanbul, Türkiye – October 1, 2025 The Public Oversight, Accounting and Auditing Standards Authority of Türkiye (KGK) is proud to announce a groundbreaking collaboration with the IFRS Foundation to integrate the globally recognized FSA Credential into Türkiye’s national sustainability education and licensing framework. Under a newly signed no-fee agreement, KGK-accredited education providers will be empowered to offer an integrated training programme: embedding the FSA Credential module directly into the CSRE Training. This collaboration represents a milestone in advancing sustainability disclosure in Türkiye by combining local regulatory expertise under the Turkish Sustainability Reporting Standards (TSRS) with the international credibility of IFRS’s Foundation’s sustainability-disclosure programme. “This partnership reinforces our commitment to building a new generation of sustainability professionals equipped with both domestic regulatory depth and global insight,” said Dr. Hasan Özçelik, Chair of KGK. “By joining forces with the IFRS Foundation, we are taking a decisive step toward strengthening Türkiye’s position in the global sustainability reporting ecosystem.” "We are delighted that the Public Oversight, Accounting and Auditing Standards Authority of Türkiye (KGK) has formally endorsed the FSA Credential as part of their training programme. As the most advanced credential related to the ISSB Standards and because Turkish Sustainability Reporting Standards (TSRS) fully incorporate ISSB Standard, the FSA Credential can support professionals in Türkiye to build their expertise in reporting under the TSRS mandate." -Eli Reisman, Director of Earned Revenue, IFRS Foundation Through this agreement; KGK’s Accredited Education Providers will be eligible to become FSA Approved Education Providers, enabling them to deliver live FSA Credential and Turkish candidates will gain access to enhanced exam preparation while continuing to meet KGK’s national regulatory requirements. This collaboration formally launched at the TİDE Akademi (TİDE) Symposium in Istanbul on October 1, 2025, with representatives from both organizations in attendance. The IFRS Foundation and KGK will continue to explore additional areas of cooperation, including awareness campaigns, and driving high-quality disclosure through education and capacity building initiatives. #ISSB #IFRS #KGK

ISSB Chair Emmanuel Faber is in Türkiye speaking at the International XXIX Türkiye Internal Audit Conference to discuss driving progress toward high-quality implementation of ISSB Standards. Türkiye has mandated the application of ISSB Standards by incorporating them fully in Turkish Sustainability Reporting Standards (TSRS). During the event, it was announced that the Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu - KGK has endorsed the FSA Credential as part of Türkiye’s national sustainability education and licensing framework.   Through this partnership, KGK-accredited education providers will be eligible to become FSA Approved Education Providers, offering an integrated training programme that provides candidates in Türkiye enhanced exam preparation while meeting national regulatory requirements.   🔗 Explore the FSA Credential: https://lnkd.in/e93JXvnW Thank you to TİDE Türkiye İç Denetim Enstitüsü for hosting this important event.