Three eyes on the future

摘要

Accountants learn to measure financial performance and report on company activity. These skills place them at the centre of sustainability discussions in companies as the business world reacts to the environmental and energy challenges of the next decades. The forestry profession is no different and the following essay, which won First Prize in the Institute of Chartered Accountants of Scotland (ICAS) 2012 Sustainability Essay Competition is as relevant for the forestry business as any other. How should company sustainability be measured and what role might accountants play?