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About this publication

Green II highlights the challenges facing corporates, leaders and businessmen - and in particular chartered accountants - in embracing sustainability.

The first version of Green was published in 2009. The objective was to raise the awareness levels of businessmen and especially chartered accountants about the sustainability challenges facing humankind and the impact they would have on business. In Green II SAICA has brought together contributors and experts from various fields and backgrounds who have all joined in on the call to corporate leaders to embrace sustainability. Since so much has changed since the first edition - new and emerging technologies, trends and developments - it was imperative to relook at the challenges facing businesses today, and to take stock of what has indeed been addressed, and what still needs to be tackled in the future.

Sustainability as a business imperative is the focus of this edition, with the inter-related issues of business performance and financial and integrated reporting being discussed against the backdrop of King III. The book takes a hard look at what companies are doing, how to embed sound sustainability practices into organisations, and how to develop responsible leaders who can take this imperative into the future.

For all the above reasons, Green II is timeous because corporate leaders need to embed sustainability into long term strategy in order to sustain value creation in our changed world. Those corporate leaders who do not so apply their minds will be failing in their duty of care to the incapacitated company which is dependent on them, heart, mind and soul.

Content

• List of contributors
• Acknowledgments
• Foreword
• Preface
• Introduction

Part I

• The business case for sustainability: Opportunities and limits – Jonathon Hanks (Incite Sustainability)
• Sustainable development and the issues and challenges facing humankind – James Brice (Head: Sustainability and Integrated Reporting, Grant Thornton Advisory Services)
• The impact of sustainability issues on business – Jayne Mammatt (Associate Director: Sustainability and Integrated Reporting, PWC)
• Responsible leadership and the changing social contract – Willem Fourie, Eben le Roux, John North and Professor Derick de Jongh (Albert Luthuli Centre for Responsible Leadership, Faculty of Economic and Management Sciences, University of Pretoria)
• Perspectives on responsible investment – Corli le Roux (Legal Counsel and Head of SRI Index: Johannesburg Stock Exchange)
• Broad-based black economic empowerment – Graham Terry (Senior Executive: Strategy and Thought Leadership, SAICA)
• Sustainability development and the responsibility of government – Wessel Pretorius (Executive Officer: AFROSAI-E), Louis Heunis (Environmental Audit Specialist: AGSA/AFROSAI-E)
• Global initiatives to address sustainability – Peter Oldacre (Deloitte Sustainability and Climate Change Division)

Part II

• How are companies doing? – Jennifer Orr (Manager: Climate Change and Sustainability Services, KPMG)
• The importance of sustainability issues for small and medium sized businesses – Nicky van Hille (The Moss Group)
• Financial reporting – Linda de Beer (Independent Director, member of the King Committee and a Visiting Professor in the School of Accountancy at the University of Witwatersrand).
• Sustainability reporting – Graham Terry (Senior Executive: Strategy and Thought Leadership, SAICA)
• Integrated reporting – Leigh Roberts (Project Director: Sustainability, SAICA)
• Corporate Governance – Ansie Ramalho (Chief Executive: Institute of Directors Southern Africa)

Part III

• The implications of assurance on sustainability reports - Kelly Gilman (Senior Manager: Climate Change & Sustainability Services, Ernst & Young)
• Management accounting implications - Dewald Joubert and Jonathan Streng (University of Johannesburg)
• Energy and carbon markets - Rohitesh Dhawan and Marijke Vermaak (Managers: Financial Risk Management, KPMG)
• Using technology to leverage reporting - Gavin Marais (Associate Director and the Digital Reporting Leader: Deloitte & Touche Southern Africa)
• How to embed sustainability practices into an organisation - Nick Rockey (Managing Director: Trialogue)
• The future of sustainability - Nicola Robins (Incite Sustainability)