Desde CAMARASAL

 

54. Desde Thecaq Info

 

The CAQ Response on the SEC’s Proposed Climate-Related Disclosures

The CAQ in a comment letter to the Securities and Exchange Commission (SEC) voiced support for requiring certain registrants to subject Scope 1 and Scope 2 greenhouse gas (GHG) emissions disclosures to attestation as this will enhance the reliability and quality of these disclosures.

“For years, the CAQ has recognized the value of company-prepared climate information for investors and the role public company auditors can play,” said Julie Bell Lindsay, Chief Executive Officer of the CAQ. “Research shows that assurance over climate-reporting when performed by a public company auditor offers increased investor protection compared with other assurers.”

The reliability of ESG reporting is just one critical issue to aid investors in evaluating climate information; comparability also proves essential to investor trust and confidence. In its response to the SEC’s proposal, the CAQ expressed its support for a globally accepted ESG reporting system that is built from existing standards and frameworks.

The CAQ also identified a few noteworthy challenges and solutions for the current proposal, including:

• Organizational boundaries for GHG emissions disclosures: Many companies voluntarily report climate-related information using different boundaries from the SEC’s proposal. As a result, companies may encounter reporting challenges and burdens as they move toward reporting under a different boundary.
• GHG emissions methodology: Specifying in the final rule that a widely used framework, such as the GHG Protocol, should be used will help support GHG emissions disclosures being more comparable from company to company and limit companies from opting to use bespoke methods.
• Regulation S-X proposed amendments: The proposed financial statement metrics requirements as written will not achieve the intended objectives and will result in various practical implementation challenges. The SEC should consider alternatives to help focus companies on preparing more meaningful, cost-effective climate-related disclosures that are comparable from company to company.

Additionally, the CAQ provided an alternative phased in approach by both disclosure area and registrant type to provide registrants with more time to prepare for aspects of the disclosure areas.

“Despite the challenges we identified, the SEC’s climate proposal is an important step forward to provide investors, public companies and other capital market stakeholders with clarity around information that is increasingly being used to make investment decisions,” said Lindsay. “We look forward to continued dialogue with the SEC and other stakeholders as this rule is finalized.

52. Desde TechTarget

 

Cinco factores que reconfiguran el papel del CIO en 2022 El papel del CIO en 2022 está siendo moldeado por una constelación de nuevas tecnologías y la ardiente necesidad de las empresas de utilizarlas para obtener una ventaja competitiva.

60. Desde SHIFT´s eLearning

 

Guía esencial para crear cápsulas  de Microaprendizaje El Microaprendizaje es una tendencia  que viene pisando fuerte en la industria del eLearning. Sin embargo, muchos profesionales todavía tienen cierta confusión acerca de lo que realmente  engloba este concepto de cómo crear cápsulas de contenido más efectivas  con este método. Por eso, hemos desarrollado esta guía para aclarar lo que significa realmente  Microaprendizaje, cuáles son los formatos más populares, y qué pautas debe tener en cuenta para garantizar que la experiencia de aprendizaje sea lo más efectiva posible para sus colaboradores. Siga leyendo »

52. Desde TechTarget

 

Cómo convertirse en un CIO La carrera a seguir para convertirse en un CIO (director de tecnologías de la información) ha evolucionado conforme el rol se ha hecho cada vez más crítico para el éxito en los negocios. Descubra cómo convertirse en un CIO y lo que el trabajo significa.

23 Desde Observatorio ITESM

 

Edu bits

Experiencias pedagógicas y buenas prácticas en la enseñanza. De profesores para profesores.

• "Trucos sencillos para aumentar la participación de los estudiantes en clase" por Mary Ann Meinecke
• "¿Usas aula invertida, pero los alumnos no leen?" por Carlos Gerardo Zermeño Vargas
• "Evaluación para una mejor enseñanza: ¡los docentes también necesitan ayuda!" por Helen Hendaria Kamandhari y Silvia Lavandera Ponce
• "¿Qué esperan los alumnos universitarios de sus docentes?" por Gerson Daniel Andueza López
• "Siete claves para optimizar el aprendizaje asíncrono" por Hernán Mavrommatis
• "¿Qué es la inteligencia narrativa?" por Regina Freyman
• "Consejos para la enseñanza de idiomas en línea o presencial" por Nicole Henkel y Carmen Benítez
• "La frustración y la confusión son elementos importantes para el aprendizaje" por Genaro Rebolledo Méndez

4 Desde HBR

 

Today’s Tip  Listen, Absorb, and Act on the Feedback You Receive We all receive feedback from time to time. But are you able to process and act on it? No matter how the feedback is delivered (that’s out of your control), there are several things you can do to take it in and make it work for you. Start by stepping into your feedback session with a neutral mindset and little expectation. This will allow you to be a more open-minded listener. Then, before responding to what you hear, take time to metabolize the input. This means allowing yourself to feel your emotions and investigate what’s at the root of them. Negative reactions are normal but sit with them before reacting. Next, consider the feedback provider’s motives, position, and intent. Do you believe they genuinely want to help you? Do you trust them? With this in mind, reflect on how you’ll move forward and what changes — if any — you want to make. Finally, periodically ask people you respect what they think of your performance to ensure that you’re making the most of the feedback you’ve received and are truly heading in the right direction. This tip is adapted from “The Right Way to Process Feedback,” by Cameron Conaway

64. Desde AuditBoard

 

How has your team risen to the challenge of unlocking  each auditor's potential to increase organizational  value? Ben Phillips, Vice President of Internal Audit at PetSmart, shares how his remote team develops a  modern audit skillset to ensure their activities are  aligned with the changing risk profile of the company. "We want to ensure that any project we undertake  drives value to the organization — and to  everyone involved." - Ben Phillips Hear how Ben and his team leverage technology  to grow team talent and address evolving business  needs.

Watch Now

10 Desde IFAC

 

·     

    June 27 is #MSMEday, which recognizes the importance of small businesses for achieving the        United Nations: LinkedIn, Twitter, Instagram

U ....... United Nations #SDGs. If you own or work for an MSME, how are you capturing accurate and timely #sustainability information?

10 Desde IFAC

 

Dear Colleague, To spark a conversation around United Nation’s annual Micro-, Small- and Medium-Sized Enterprises Day (MSME Day) on June 27, IFAC has developed a social media toolkit for you to consult as you plan your related communications activities. This toolkit provides sample copy and images that you can use on your social channels leading up to MSME Day and on the day itself. Download the toolkit Background MSME Day highlights the important role MSMEs have in achieving the Sustainable Development Goals. These businesses are the backbone of the global economy – but they face enormous challenges from the Covid pandemic, supply chain disruptions, inflation, and more. Supporting MSMEs today and tomorrow is critical for achieving sustainable outcomes for economies, the environment and society. In the fall of 2021, as part of the ongoing work of our SMP Advisory Group, IFAC released the a report on “Sustainability Information for Small Businesses: The Opportunity for Practitioners.” The publication examines the importance of MSMEs having readily available, relevant, and reliable sustainability information and highlights the range of sustainability-related services practitioners can provide to clients. Please feel free to reference this resource in your related posts. Please share this letter and toolkit with the right people within your PAO. If you have any questions about the toolkit, please contact membership@ifac.org. Sincerely, Christopher Arnold, Director Kristy Illuzzi, Principal

52. Desde TechTarget

 

CIOs necesitan balancear tecnología con sustentabilidad del negocio A medida que los CIO consideran la tecnología para alcanzar sus objetivos de sostenibilidad, los inversores también quieren ver la gobernanza adecuada para la gestión del riesgo climático. &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& CIO (Chief Information Officer). Responsable de los sistemas de tecnologías de la información de la empresa a nivel de procesos y desde el punto de vista de la planificación

1 Desde ISCP

 

4 Desde HBR

Today’s Tip

Interrupt “Benevolent” Sexism on Your Team As a leader, you have a responsibility to address "benevolent" sexism: attitudes, practices, and actions that seem positive but undermine supporting women at work, often under the pretense of helping, protecting, or complimenting them. (For example, not offering a high-visibility project to a woman because she has young children.) To interrupt benevolent sexism, start by increasing your awareness. Reflect on how ideas such as "men are responsible for protecting women" or "men and women are different and complementary" can actually be harmful. Check your assumptions about how people should or shouldn’t act based on their gender. Then, if you hear others making benevolently sexist comments, challenge them. For example, if a colleague wants to “save” a woman from a complex project, help them zoom out by asking: “What are the consequences of not involving her in this project? Wouldn’t it be better to ask her directly instead of assuming she won’t want it?” Finally, model equitable behavior by focusing on women’s competencies. Give feedback related to work results, instead of characteristics stereotypically associated with women, such as warmth or likability. This tip is adapted from “Dismantling 'Benevolent' Sexism,” by Negin Sattari et al.

 

1 Desde ISCP

 

76. Desde ASPECPO

 

73. Desde PERA

 

17 Desde McKinsey & Company

 

New from McKinsey & Company How to unlock the full value of data? Manage it like a product Creating reusable data products and patterns for piecing together data technologies enables companies to derive value from data today and tomorrow. Unlock data’s full value

52. Desde TechTarget

 

Protección de datos es esencial para reforzar la confianza de los consumidores digitales Para contribuir al crecimiento y la consolidación del comercio electrónico, todos los participantes en este ecosistema necesitan garantizar la protección de los datos personales de usuarios y consumidores y fortalecer su confianza.

12 Desde Data Science Central

 

Modern tools like Incorta can dramatically improve the effectiveness of an organization's analytics while virtually eliminating the need for traditional, slow and expensive data pipelines. But rather than minimize the need for data engineering, these new analytics tools actually make the role even more critical. 

 

Elevated to a new position of prominence, data engineers can finally greatly expand self-serve access to data, dramatically reduce cycle times, and significantly improve the accuracy and timeliness of organizational data.

10 Desde IFAC

 

Supporting International Standards

Balancing Urgency and Effectiveness in International Sustainability Assurance Standards

We Need to Maximise Internal Audit’s Impact

4 Desde HBR

 

Today’s Tip

Your Employee Tells You They're Quitting. How Should You Respond? An employee giving their notice doesn’t have to feel like the end of the world — or the relationship. Here's how to respond in a constructive and professional way when a direct report tells you they’re quitting. First, take a moment to digest the news. It’s okay to show you’re surprised or to say something like, “Wow, I wasn’t expecting that.” The last thing you want to do is react impulsively and say something you might regret. Show your support and genuine interest in why they’re leaving and what they’re going to do next. And make sure to get clarity on what they need from you — and what you need from them — before they leave to ensure a smooth transition. This may involve some give-and-take and could include finishing a specific project, training others, or even hiring their replacement. Even if you’re upset, you want the person to leave with a good impression of you and the organization so you can all move on in a positive way. This tip is adapted from “How to Respond When an Employee Quits,” by Rebecca Zucker

73. Desde PERA