News & Views
The market for carbon credits is steadily maturing. Charterpoint looked at the accounting treatment that applies to Australian Carbon Credit Units received from the Clean Energy Regulator, particularly in relation to government entities. We found that government agencies should consider including appropriate disclosures in their annual financial statements regarding the volume of ACCUs issued to them and how these have been accounted for.
Australian Government departments and agencies will be required to apply the new accounting standard for leases for the 2019-20 financial year. The new standard AASB 16 Leases requires much more data to be captured as well as having significant implications for a broad range of agency systems and accounting policies.
Charterpoint conducted the National Environmental Science Program Mid-Term Evaluation, commissioned by the Department of the Environment and Energy in March 2017 to examine efficiency and effectiveness of program delivery. The review also identified opportunities for improvements to the program.
Creating and maintaining a positive mental health environment in the workplace is critical to ensuring the safety, health and wellbeing of all members of the organisation. Charterpoint's elearning includes new programs showing both employees and managers how to put in place good mental health practices.