Endnotes

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M. Jackson, Critical Systems Thinking and the Management of Complexity: Responsible Leadership for a Complex World (Wiley, Oxford: 2019). p.xix.
R. Kupers, A Climate Policy Revolution: What the Science of Complexity Reveals about Saving our Planet (Harvard University Press, London: 2020). p.85.
B. Gates, How to Avoid a Climate Disaster: The Solution we Have and the Breakthroughs we Need (Allen Lane, London: 2021).p.55.
Heydon Prowse, Green Inc: The Green Tick (BBC Radio 4: 5 November 2021).
R. Charnock, M. Brander & T. Schneider, Carbon. In; J. Bebbington, C. Larringa, B. O’Dwyer & I. Thomson (ed), Routledge Handbook of Environmental Accounting (Routledge, Abingdon: 2021). p. 353.
TCFD, Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD: June 2017).p.14. (Accessed 1 March 2022).
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P. Polman & A. Winston, Net Positive: How Courageous Companies Thrive By Giving More Than They Take (Harvard Business Review Press, Boston: 2021). p.99.
WEF, The Global Risks Report 2022; 17th Edition (January, 2022).p.25. (Accessed 1 March 2022).
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I. Leslie, Conflicted: Why Arguments Are Tearing Us Apart and How They Can Bring Us Together (Faber, London: 2021).
The Law Library of Congress, Net Zero Emissions Legislation Around the World. (September, 2021). (Accessed 1 March 2022). J. Murray, Which Countries Have Legally-Binding Net-Zero Emissions Targets? (NS Energy: 5 November 2020). (Accessed 1 March 2022).
M. Farrar, Sustainability and business - Environmental protection introduction: Putting the E in ESG (AICPA & CIMA, April 2021). Endnote 9. (Accessed 1 March 2022).
HM Government, Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting requirements (March 2019) (Accessed 1 March 2022). The Carbon Trust, SECR explained: Streamlines Energy and Carbon Reporting framework for UK business (20 April 2019). (Accessed 1 March 2021).
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The Nation Archives, The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulation 2022 (17 January 2022) (Accessed 1 March 2022). M. Farrar, Climate disclosure requirements set to take effect in UK. FM Magazine, 25 January 2022. (Accessed 1 March 2022).
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IFRS, IFRS Foundation Announces International Sustainability Standards Board (3 November 2021). (Accessed 1 March 2022).
IFRS, ISSB Delivers Proposal That Create Comprehensive Global Baseline of Sustainability Disclosure (Accessed 31 March 2022).
M. Farrar, Governance Introduction: Putting the G in ESG (AICPA & CIMA: October 2021). p.25. (Accessed 1 March 2022).
EFRAG welcomes its role in the European Commission’s proposal for a new CSRD. (Accessed 1 March 2022).
G. Tett, Business Face Stern Test on ESG Amid Calls to ‘Build Back Better’. Financial Times (London) 18 May 2020. (Accessed 1 March 2022).
I. Thomson & D. Bates, Urgent Business: Five Myths Business Needs to Overcome to save Itself and the Planet (Bristol university Press, Bristol: London 2022). p.51.
Thomson & Bates, Urgent Business. p.80.
B. Gates, How to Avoid a Climate Disaster.p.55.
SBTi, Corporate Net-Zero Standard (October, 2021). p.20. (Accessed 1 March 2022).
A. Carrillo Pineda & P. Faria, Towards a Science-Based Approach to Climate Neutrality in the Corporate Sector (Science Based Targets and CDP, 2019). p.14. (Accessed 1 March 2022).
SBTi, Corporate Net-Zero Standard.
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SBTi, Corporate Net-Zero Standard (October, 2021). p.22.
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D. Helm, Net Zero: How we Stop Causing Climate Change (William Collins, London: 2020).p.151.
SBTi, Corporate Net-Zero Standard. p.10.
HM Treasury, Fact Sheet: Net Zero-aligned Financial Centre.
TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan.p.41.
IIRC, International (IR) Framework (January 2021). p.53 (Accessed 1 March 202).
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Thomson & Bates, Urgent Business. p.149.
IPCC, Climate Change 2022, Impacts, Adaptation and Vulnerability.p.4.
Polman & Winston, Net Positive. p.178-179.
Thomson & Bates, Urgent Business. p.54.
R. Kupers, A Climate Policy Revolution: What the Science of Complexity Reveals about Saving our Planet (Harvard University Press, London: 2020). p.85.
Thomson & Bates, Urgent Business. p.53.
Kupers, A Climate Policy Revolution. p.125.
TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan.p.8.
G. Thunberg, No One is too Small to Make a Difference (London, 2019). p.64.
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IFRS, IFRS Foundation announces International Sustainability Standards Board (3 November 2021) (Accessed 1 March 2022).
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Helm, Net Zero.p.37.
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T. Dowdall, Science-Based Net-Zero Target: Less Net, More Zero (7 October 2021). (Accessed 1 March 2022). SBTi FAQs (Accessed 1 March 2022).
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HM Treasury, Fact Sheet: Net Zero-aligned Financial Centre.
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A. Carrillo Pineda & P. Faria, Towards a Science-Based Approach to Climate Neutrality in the Corporate Sector (Science Based Targets and CDP, 2019). p.14. (Accessed 1 March 2022).
Carbon Trust, Briefing: What are Scope 3 emissions? (Accessed 1 March 2022).
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Accounting Bodies Network (ABN) Net Zero Commitment. (Accessed 1 March 2022).

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Report author:

Dr. Martin Farrar
Associate Technical Director
Research and Development — Management Accounting

Association of International Certified Professional Accountants

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