Integrated financial reporting, sustainability reporting, or developing metrics for corporate governance represent significant changes in the accounting and financial profession that must be addressed and incorporated in how practitioners operate. In addition to how the practitioners involved in the profession must change and adapt to the increasing demands of the marketplace with regard to reporting and information distribution, it is arguably more important to recognize that these items are symptomatic of a larger shift and evolution of the profession. Dubbed Finance 2.0 for the sake of this writing and conversation, this dynamic incorporates several factors previously analyzed within this text, while encapsulating them ...
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