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Endnotes
1 Kaplan, R. (2013). Management Accounting in the 21st Century: Challenges and Opportunities. Harvard Business school.
2 Kaplan, R. (2013). Management Accounting in the 21st Century: Challenges and Opportunities. Harvard Business school.
3 IFRS Foundation completes consolidation with Value Reporting Foundation; Emily Abraham, Doug Rand, Laura McCracken, Kristen Sullivan, and John Wilde, Deloitte & Touche LLP (March 29, 2022). Comprehensive Analysis of the SEC’s Proposed Rule on Climate Disclosure Requirements.
4 The preliminary research by AICPA-CIMA included interviews with a sample of roles including: 42 senior Finance, HR and operational leaders at 32 businesses and, following this, held round tables with 34 Finance, HR and operational leaders at 34 businesses across the USA, the UK, South Africa, Singapore and Brazil.
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