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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
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|Global Knowledge Gateway||
The importance of sustainability and corporate responsibility continue to gain recognition; indeed, organizations that embrace sustainability can enhance their reputation with stakeholders and their value. The intersection of business and sustainability has three key dimensions: economic viability, social well-being, and environmental responsibility. Accountants work in this area to help embed sustainability factors into an organization’s strategy and decision-making processes to achieve sustainable value creation. Read More
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | February 1, 2016 |
Integrated reporting continues to gain global momentum and help change the way businesses think about creating value over time—but it is integrated thinking that will ultimately change corporate behavior and lead to more resilient organizations and greater trust in business and government. Read More
How can integrated reporting avoid the pitfalls of previous methods to enhance corporate reporting, without becoming an added burden, to make a real difference in decision making and corporate behavior? Read More
Sustainability on Our Minds—The Editor’s Review Series No. 2
by Eli R. Khazzam, Editor-in-Chief, IFAC Global Knowledge Gateway | December 14, 2015 |
A brief review of some of the key Gateway articles covering the roles accountants play in creating sustainable organizations. Read More
Corporate Governance and Transparency—The Chicken or the Egg of Sustainable Development?
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | November 30, 2015 |
The historic agreement between the 193 UN member states on the 17 Sustainable Development Goals is only part of the beginning; businesses play a crucial role in achieving many of the SDGs, and are falling short. Now is a time for focus on the expectations of boards through governance requirements as well as on how more transparency can shine a light on performance and actions. Read More
The Water Crisis and Management: Implications for Accountants in Business
by Professor Roger Burritt and Dr. Katherine Christ, Macquarie University, Sydney, Australia | November 13, 2015 |
Water crises will affect all business sectors but accountants in business can help their organizations prepare and adapt. Read More
- Enlist the Market in the Climate-Change Fight
August 23, 2016 - Wall Street Journal
- Water Accounting: A New Frontier for California
August 17, 2016
- Singapore Lags behind in Sustainability Reporting
August 8, 2016 - The Accountant
- Dear Corporate Canada: It's Time to Pay for Your Part in Climate Change
August 4, 2016 - Guardian
- 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
December 4, 2015 - International Auditing and Assurance Standards Board
- Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
- Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
- GRI Reporting Framework (G4)
January 1, 2013 - Global Reporting Initiative