Vihreä tilinpäätös ja vastuullisuus osana vihreää siirtymää – Vihreä vastuu

Green financial statements and accountability as part of the green transition - Green responsibility The recovery from the corona epidemic and the strengthening of a green economy-based approach, regardless of industry or company size, requires a new, uniform, neutral and objective set of financial statements. This need increased with the preparation of a new corporate responsibility law by the EU in early March 2021 (https://www.europarl.europa.eu/doceo/document/TA-9-2021-0073_EN.html). Through the economic review and financial statements, the starting points and development of the green economy will be brought to the attention of SMEs in the SME sector more strongly through economic impact. To achieve this long-term goal, the project will focus on modernizing and developing the service model for accounting firms. The starting point is the green economy, corporate responsibility law and responsibility reports. The project responds to concrete needs by meeting the demands of the circular economy in the services of accounting firms. In addition, the project will contribute to the additional challenges posed by the corona epidemic of accounting staff, as taking into account the green economy and competence will strengthen the capacity for change. Expanding the range of responsible services for accountancy clients will support the immediate coping with the corona epidemic with a new accountancy service model. At the same time, it enables accounting firms to increase their turnover by supporting responsible business development through corporate responsibility and the transparency of green financial statements. The main goal of the project is to develop the resilience of accounting firms for small and medium-sized green economies and to create a new service operating model. This will enable accounting firms and their clients to do neutral, objective green financial statements and responsibility reporting, regardless of industry. Another goal is to increase the ability of accounting firms and their staff to change the green economy. Through co-creation and peer reflection, the common goal of the green economy becomes clearer, which supports the making of new responsible solutions and the ability to change. This is related to the third goal of the project in expanding the responsible range of services of accounting firms and identifying and developing expertise in green financial reporting and corporate responsibility reporting. The fourth goal of the project is to create a new neutral and consistent service model for green accounting and corporate responsibility reporting with accounting firms through co-development methods. This service model, which will be used by small and medium-sized accounting firms in the project, will strengthen their clients' awareness of the factors of the green economy as part of their business and competitiveness. As a short-term effect, the service model enables an additional factor in recovering from the corona epidemic, and as a long-term effect, the examination of green economy factors and responsibility reporting will be harmonized in the target areas and elsewhere in Finland. The aim of the project is to create equal opportunities to participate in the project's activities and to renew one's own skills and work practices. The main goal of the project is not to promote gender equality, but it can affect the gender of the industry and its image. From this perspective, the project may have indirect effects related to gender equality. The result of the project is an increase in the awareness of accounting firms and their clients about green financial statements and corporate responsibility reporting. As a result of the project, the green economy will be seen both as part of everyday operations and as a competitiveness through a new operating model and the service provided by accounting firms.