The financial crises in the United States and European Union, and the disastrous results of creative accounting practices employed by listed companies in foreign countries, such as Enron and Worldcom
attempt to adapt to the ever-changing business environments and transactions that are becoming increasingly complex, it is crucial that accounting professionals, especially auditors, possess qualities that
2 °C above pre-industrial levels; (b) Increasing the ability to adapt to the adverse impacts of climate change; (c) Making finance flows consistent with a pathway towards low greenhouse gas emissions
with or whether adaptations have been made. If they choose not to comply or adapt, they are expected to thoroughly explain their reasons for not doing so. Firms have been requested to start disclosing
develop their own frameworks for corporate governance. To remain competitive in a changing world, corporations must innovate and adapt their corporate governance practices so that they can meet new demands