1. What Is Corporate Sustainability? Charles E. “Eddie” Brown, CPA

2. What We Are Covering Today What is corporate sustainability? And, what it isn’t Video perspective from AICPA and fellow AICPA members What is your Association doing? Sustainability Task Force 1,000 Points of Green Program SCACPA Green Team and Green Meetings Initiatives

3. Corporate Sustainability is Not . . . Lip service

4. Corporate Sustainability is Not . . . Neo-classical economics

5. Corporate Sustainability is Not . . . Green-washing

6. Corporate Sustainability is Not . . . Compliance

7. Corporate Sustainability Is . . . Integration of Human Value and Institution

8. Corporate Sustainability Is . . . Creating Intergenerational Equity

9. Corporate Sustainability Is . . .

10. Corporate Sustainability Is . . .

11. Corporate Sustainability Is . . .

12. Putting It All Together . . .

13. The CPA Profession and Sustainability

16. CFO Perspective

18. Small/Niche Firm Perspective

20. Practical Green: Paper and Consumables Eliminate Styrofoam or plastic cups. Find reusable replacements. Don’t use paper or plastic plates and utensils when it can be avoided. Recycle aluminum, plastic, paper and magazines. Provide convenient collection boxes and arrange for a collection service. Subscribe to e-publications and eliminate former staff and duplicates from mailing lists. Increase the use of recycled paper and other products. Buy with that intention when possible. Further reduce the use of paper that results in more shredding. Think twice before printing. Determine how the shredding service disposes shredded paper. Is it done in an environmentally friendly way? If not, consider other companies. Print on both sides of the paper when that is plausible. Consider the use of a fax server as a means of receiving but not printing faxes. Use whiteboards or projection equipment to present meeting agendas rather than printing them. Use forms available electronically for internal communication such as for vacation requests, expense reports, CPE requests, etc. If you are in public practice, ask clients whether they want the information electronically or on a thumb drive. Don’t assume a client wants a printed copy of their tax return, or provide only upon request.

21. Practical Green: Electricity Consider using laptop computers rather than desktops. Laptops tend to be more power efficient and provide greater mobility. New computers, monitors and appliances are generally more energy efficient than older versions. Donate older equipment to local charities, many of which will pick equipment from your office. Turn off unnecessary equipment and lights when you leave the office for the day or for an extended period of time. Be sure to develop an internal policy regarding turning off or sleep modes for computer workstations. Integrate energy-efficient light bulbs and remove light bulbs that are not in use. Do not use portable heaters or fans unless there is a confirmable ineffectiveness in the ability of the central system to heat or cool your area.

22. Practical Green: Travel and Other Considerations TRAVEL Before travelling, think about whether you can handle the matter with a phone call or e-mail. When you travel to meetings or other events, car pool with others when you can. OTHER CONSIDERATIONS Consider limiting or eliminating the use of bottled water. Tap water is usually fine, or consider a filtered water service. Recycle ink cartridges and batteries. Set up collection boxes for ink cartridges from home that you wish to recycle. Some office supply stores will give a credit on the purchase of ink cartridges when empties are brought in for recycling. Buy eco-friendly soap, dish washing detergent, etc. Eliminate aerosol products from the office.

23. Sustainability and Your Association Katherine Swartz, CAE

24. Introducing the SCACPA Sustainability Task Force Under direction of Rich Waycaster, CPA, Elliott Davis, LLC The task force has eight members Divided its projects into three primary areas: Technical Standards and Advocacy 1,000 Points of Green Program Awareness and Promotions

25. Technical Standards and Advocacy Climate Change Reporting Standard: compose educational piece on how this will affect our profession. Research and follow developments in other service industries, as well as state and national CPA organizations. Monitor and Catalog: reporting guidance and standards; assurance guidance and standards; regulatory/legislative alerts and tax credits /opportunities. Become a resource for information regarding: certification, measurement and verification, including industry specific topics. Identify and track “hot areas.” Identify South Carolina CPA service offerings: consulting, assurance, tax and niche.

26. 1,000 Points of Green Program Research and endorse a green program for small business. Guide SCACPA’s internal green initiative. Provide tools, checklists and implementation strategies for members. Monitor and report impact of “green” initiatives on South Carolina’s economy. Develop Recognition Tactics: “Green Business of the Year” or “Green CPA Firm of the Year.”

27. Awareness and Promotions Develop and maintain Web-based content, including resources, links and hot issues (in progress at www.scacpa.org/sustainability) Design brochures for educational awareness. Promote 1,000 Points of Green Program. Promote/Schedule CPE for SCACPA members (in progress through sessions at Professional Issues Update Series and CPA Summit & Tax Conference, plus others to be announced). Promote university and other resource programs available to members.

28. CPA Report Third Edition 2010: Arriving in your in box soon (already in your e-mail in box!)

30. SCACPA Green Team Internal and voluntary. Ages 25-65. Three primary goals: Immerse ourselves in resources for small businesses and green meetings Become a certified green business and Make plans for implementing international green meetings standards and additional benchmarks we are able to work toward.

31. Lexington County Certified Green Business The four-part certification process involves a focus on preserving South Carolina’s natural resources, via : waste reduction and recycling energy efficiency water conservation enhancing air quality

32. We’re Already Seeing Green Offering electronic materials for a discounted registration fee Eliminating bottled water Providing recycling stations Reducing printed marketing materials, registration forms and signage for events.

33. “Green Morale” Signed Staff Pledge Passing articles and information Sharing information at home and in the community

34. Energy Making sure my lights and electronics are turned off when not in use. When leaving my office/area for more than 15 minutes, I will turn off lights. Using task lighting where extra light is needed, rather than over-lighting an area with ambient light. Unplugging equipment that drains energy when not in use (i.e. cell phone chargers, fans, desktop printers, radios, etc.). Turning off my monitor at the end of the workday. Adjusting the settings on my monitor so that it automatically goes into standby mode when it is inactive for 30 minutes. Closing window blinds to block direct sunlight to reduce cooling needs during warm months. Opening blinds during the day in winter months to allow sunlight to naturally heat workspace. At night, close blinds to reduce heat loss. Take public transportation, bike, or walk to the office. Carpool to the office or events.

35. Paper/Printing Thinking twice before I hit print. Reducing the amount of paper I print by reading, highlighting and commenting on documents on my computer screen whenever possible. Using the color printer only when absolutely necessary. Making double-sided printing and copies standard practice. Saving previously used paper for use as scratch paper or drafts.

36. Recycling/Reuse Recycling paper, cardboard, plastic, glass and aluminum products. Reusing office supplies and checking office inventory before making new purchases. Using local businesses for catering, products and services whenever possible. Reducing bottled water consumption by purchasing a BPA-free water bottle and filling it with purified water from the refrigerator/cooler. Using less paper, plastic and Styrofoam products whenever possible or supplying my own plate, silverware, mug and cloth napkin to use for meals and snacks.

37. Get More. Get Involved. Join fellow members in tackling this new frontier for the profession in South Carolina! Additional information: www.scacpa.org/sustainability

38. Special Thanks! Rich Waycaster & the Sustainability Task Force Carroll Webster Margaret Lattimore and the SCACPA Editorial Board SIC and BB&T Insurance Services SCACPA Chapter Network Furman University All of you: for your continued membership and support of SCACPA