Martina Macpherson – författare

The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution.The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world.This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance.Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.

The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution.The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world.This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance.Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.

This book provides the first comprehensive exploration of the development, content, and significance of ISSA 5000, the groundbreaking sustainability assurance standard issued by the International Auditing and Assurance Standards Board (IAASB). Comprising two parts, it offers both practical guidance and deep research insight.Practitioners face fragmented standards, inconsistent practices, and uncertainty about regulatory expectations for sustainability assurance. Backed by rigorous cutting-edge research, practitioner insights, and the experiences of those directly involved in the standard’s drafting, the book offers a rich analysis of the global demand for sustainability assurance and the technical, ethical, and procedural principles underpinning the new standard. It addresses the challenges faced by practitioners by:clarifying the preconditions, ethical requirements, and risk-based methodology embedded in ISSA 5000;explaining the principles which guide the collection of sufficient appropriate assurance evidence;offering insights into experiences with sustainability assurance from case jurisdictions in the developed and developing world; andproviding context on how regulators, investors, and markets are likely to interpret and rely on assured sustainability information.Through explaining ISSA 5000’s risk-based model, engagement preconditions, evidence-gathering approach, and reporting requirements in clear, non-technical terms, this volume equips academics, practitioners, regulators, and other stakeholders to navigate a rapidly evolving landscape.