策略及执行计划是需要定期及持续性评估的。这能确保我们不会落后或失败完成我们所设定的目标。
Strategies and Action Plan must be evaluated constantly. This is to ensure that we are not behind schedule and to prevent us from failing to achieve our goals.
目前,按照要求,审计师本应评估一家公司是否具有持续经营的能力,但审计师往往只关注企业的财务实力,而不是经营的可持续性。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
标准界定了评估可持续性的基本要素,同时适当考虑森林及森林生态系统的生产、保护及社会职能。
Criteria define the essential elements against which sustainability is assessed, with due consideration paid to the productive, protective and social roles of forests and forest ecosystems.
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