Accounting and Law

Establishing a resilient organization involves cognizance and responding to a range of risks often referred to under the broad banner of sustainability. Incorporating environmental, social, and governance issues into the DNA of business is essential for value creation. Undoubtedly, the global climate is disrupting continents, economies, and lives. The Paris Agreement, adopted in 2015, aims to strengthen countries' ability to deal with climate change's impacts through appropriate financial flows and new technology frameworks. Pakistan is among the top ten countries affected by climate change. This conference will discuss the necessary changes to create the business framework for sustainability and responsible investing moving forward.

The list below, though not exhaustive, serves as a guideline for potential topics.

  • Consistency of ESG accounting with basic accounting principles
  • Accounting framework for sustainability (e.g., determination of scope and boundaries of financial statements)
  • Analytical framework & attributes for sustainability-related disclosures
  • Measurement of sustainability (methods, techniques, indicators, and/or metrics)
  • Determinants of sustainability accounting (e.g., local and global motivations, information environment, corporate social responsibility)
  • The impact of sustainability accounting on firm's performance (e.g., profitability, share prices, market capitalization)
  • Regulations and guidelines of sustainability accounting across jurisdictions
  • Linkage between sustainability accounting and traditional financial reporting
  • Correlation between Sustainability accounting and faith-based financial systems (e.g., Islamic finance)

Track Chair

Dr. Syed Sharjeel Ahmad Hasnie

Accounting, Law

Dr. Syed Sharjeel Ahmad Hasnie
Assistant Professor and Head of Testing Services
IBA – SBS
shasnie@iba.edu.pk