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Independent Standard-Setting Boards
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.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
|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 Nick A. Shepherd, President, EduVision | January 19, 2016 |
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
Corporate Responsibility and the Accountancy Profession
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | October 23, 2015 |
The accountancy profession can play an important role in helping society mitigate and adapt to the challenges of climate change. Read More
- Prince Charles Proposes Meaningful Measures to Capture Non-Financial Value
July 19, 2016 - The Accountant
- Brexit Will Force EU Countries 'To Make Deeper, Costlier Carbon Cuts'
July 18, 2016 - Guardian
- The Fastest-Growing Cause for Shareholders Is Sustainability
July 13, 2016 - Harvard Business Review
- The Value(s) of Sustainable Investing
July 8, 2016 - Morning Star
- 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