Training Accounting, Finance and Internal Auditing Staff on Environmental Issues, Sustainability and Climate Change Risk

Abstract

Due to the activities of human beings in the world, the negative effects on the basic elements such as air, water, soil, daylight that are necessary for the life of living things in nature and the negative effects on the lives of living things are environmental issues. Environmental pollution is all the phenomena that adversely affect the lives of humans, animals and plants. One of the biggest environmental threats encountered in recent years is climate change. Increases in temperature, drought, floods, increases in severe weather events and melting glaciers pose a risk for the creatures in nature. This study focuses on raising awareness and training of staff who perform the accounting profession in the process of adapting environmental issues, climate change and climate change risks to the process of changes and innovations in accounting. Accounting, finance and internal auditing staff should be informed and subjected to training on the innovations and changes brought about by climate change and environmental issues to accounting practices. They should be subjected to external and in-company extrail training in order to include environmental issues in accounting records, to reflect natural disasters and climate change risks to financial reporting, to raise awareness about corporate sustainability processes and to ensure their competence in professional issues. It should be ensured that accounting, finance and internal auditing staff have knowledge about sustainability reporting, carbon accounting, green accounting, reflect the climate change risk on financial reporting, and perform environmentally sensitive accounting profession such as greenhouse gas assurance audits. In accounting practices, company managements and governments should especially make a separate effort to raise awareness of accountants and working professionals about of environmental issues and climate change and sustainability. © 2022, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.