Columnas de Opinión

    • Agosto 26, 2021

    Macarena Navarrete Socia principal de EY El MercurioEl reciente y lapidario informe de la ONU puso nuevamente en evidencia la urgencia climática. Al respecto, solo un dato escalofriante: cada una de las últimas cuatro décadas ha sido sucesivamente más cálida que cualquier década precedente desde 1850. ¿Por qué sigue sorprendiendo a muchos la ‘alerta roja’

  • El impacto del cambio climático en las mediciones ESGEl
    El impacto del cambio climático en las mediciones ESGEl
    • Agosto 25, 2021

    GABRIELA CLIVIO DIRECTORA MAZARS, FOUNDING MEMBER CFA SOCIETY CHILE Diario Financiero Señora Directora: Cada vez más inversionistas y asset managers consideran criterios más allá de los rendimientos económicos en sus decisiones de inversión. Y es que realizar una inversión considerando solamente la rentabilidad económica esperada constituye una mirada miope e incompleta. Desde mi punto de



  • IFAC Calls on G20 Leaders to Focus on Sustainability Reporting and Public Sector Integrity
    • Septiembre 20, 2021

    September 15, 2021 Published: IFAC Urges continued commitment to sustainability, inclusion, prosperity, and global collaboration IFAC defined two key actions for G20 leaders to focus on as COVID-19 persists: supporting the IFRS Foundation’s initiative on sustainability standards, and championing public financial management. Commitment to these two actions, which build on the four priorities laid out in IFAC’s 2020

  • How to use COSO to implement and scale AI projects
    • Septiembre 16, 2021

    September 15, 2021 By Ken Tysiac Amid a surge in technological capabilities, many organizations are rapidly deploying artificial intelligence (AI) to make maximum use of data and make certain processes more efficient and effective. But along with opportunities for improvement, AI can pose risks that often are not isolated to a single department such as

  • Feedback on the actuarial aspects of insurance entity audits
    • Septiembre 15, 2021

    September 10, 2021 Published: FRC The FRC has today published a letter providing feedback on the actuarial aspects of insurance entity audits.  The feedback is based on recent AQR reviews across various audit firms. In performing audits for insurers, actuarial specialists or experts are routinely utilised to advise audit engagement leaders (“auditors”) on actuarial matters

  • IFAC Urges Stakeholders to Prepare Now for Global Sustainability Standards
    • Septiembre 14, 2021

    September 09, 2021 Published: IFAC IFAC Releases Practical Framework for Deploying Global Standards at Local Level Today, the International Federation of Accountants (IFAC) published a framework for implementing global sustainability standards at the local level, focusing on the building blocks approach published in May 2021. IFAC believes that jurisdictions must begin examining how global standards that the International Sustainability