海外动态:ACCA欢迎中小企业的迎绿色行动计划

来源: 高顿网校 2014-07-04
  高顿网校小编与您一起随时关注海外动态(文章摘自ACCA协会官网):
 

  ACCA WELCOMES THE PUBLICATION OF THE GREEN ACTION PLAN FOR SMES

  It is time for SMEs to turn sustainability challenges into opportunities. Accountants can make both the short and the long-term case for sustainability, says global accountancy body
  Despite the importance of small and medium-sized enterprises (SMEs) to the world economy and their impact on social and environmental issues, they have until now been marginalised in the debate on sustainability and corporate social responsibility.
  This is why ACCA (the Association of Chartered Certified Accountants) has welcomed the publication of the Green Action Plan for SMEs by the European Commission, which highlights the potential benefits of them embracing sustainable business practice.
  The global accountancy body hopes that this will lead to the adoption of concrete SME-specific measures and approaches within sustainability.
  Emmanouil Schizas, senior economic analyst at ACCA, says: 'Developing an SME approach to sustainability in business practice, business support or public policy will rely on understanding the dynamics of such a diverse sector. SMEs are indeed not scaled-down versions of large organisations and their needs are extremely varied, even within the sector itself. Any initiatives that would  focus on engaging the SME sector should not only take into account the differences between large companies and SMEs, but also the differences between micro, small and medium-sized enterprises in this respect.'
  'A crucial factor in engaging SMEs in the sustainability debate and practice will also be the role of the owner-manager, given that most small businesses are both owned and managed by the same individual. Compared with the bigger listed companies increasingly under pressure by various stakeholders to report on their sustainability practices, the SME owner-manager does not have to answer to shareholders and a board and thereby has more freedom and power to implement sustainability practices – or to ignore them' Emmanouil Schizas adds.
  ACCA believes that because SMEs’ use of inputs - especially energy - is rarely optimal, accountants – as among the most trusted business advisers - can play an important role in helping them, to be more efficient.
  Emmanouil Schizas however warns that: 'While the potential for savings can help trigger an owner-manager’s interest, it will not always be large enough to make the case for long-term investment or innovation. In fact, savings may accrue entirely to the business’ more powerful customers. The simplest types of efficiency savings may convey no advantage at all if they are easy to replicate. Rather, the potential of sustainable practices to overcome barriers to entry into large supply chains - including those of the government itself - to trigger innovation and to help further engage the workforce, will matter more to forward-looking owner-managers. This means that only the most well-rounded finance professionals can make the full business case in a way that SMEs can relate to.'
  Although SMEs are showing more and more willingness to understand their sustainability impacts and how to make their business operations more sustainable, for some, the mere thought of implementing a sustainability strategy too often equals unwelcome additional costs. For ACCA, the Green Action Plan for SMEs, with its series of proposals to help businesses exploiting the opportunities offered by the transition to the green economy, is a step in the right direction.
  'We especially commend the proposals on improving resource efficiency, on facilitating access to finance for resource-related improvements in SMEs - namely through the Natural Capital Financing Facility - on exploiting the opportunities of greener value chains, on promoting green entrepreneurship - including in education and training - as well as facilitating market access for green SMEs. The challenge will now be, as always, their implementation' Emmanouil Schizas concludes.
 
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acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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