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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 Dr. Dorothy Maxwell, Director, The Sustainable Business Group | July 28, 2015 |
可持续发展企业集团近期针对 2015 年可持续服装行业领导力奖发表了一份具有里程碑意义的报告 State of the Apparel Sector Water（服装行业用水现状）。此次颁奖活动与世界水周 (WWW) 联合举行，在这一盛大的年度活动上，国际专家、从业人员、决策者及商业改革者汇聚一堂，共同讨论全球水资源问题。
我们目前面临着与日俱增的水资源压力，水资源的管理被视为当今影响业务连续性和业务发展的最大风险因素之一。纵观全局，世界经济论坛 (WEF) 已将水资源短缺问题认定为未来十年内全球社会面临的首要风险因素。从人权的角度来看，在世界许多地区内，获得安全、洁净的饮用水供应、卫生状况及卫生设施等已经危机四伏。在世界野生动物基金会 (WWF) 发行的水风险地图中，列示了全球范围内已经遭遇严重水资源危机的国家和地区，这也证实了新闻媒体的报道—中国、印度、美国、巴基斯坦、孟加拉国、澳大利亚、非洲、土耳其及巴西已面临这一风险。 Read More
Professional Judgment Beats at the Heart of Project and Investment Appraisal for Sustainable Value Creation
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | May 4, 2015 |
Professional accountants need to consider how they apply their professional judgment to support rigorous project and investment appraisal—this is the hallmark of being a professional. Read More
A Circular Economy Must Drive Management Accounting in the 21st Century
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | October 29, 2014 |
A circular economy is one that produces value without producing waste; management accountants can help their companies develop sustainable business models that move them closer to a circular economy for the benefit of their customers, society, and the organization. Read More
Measuring What Matters: Is It Time to Move beyond Measuring National Success with GDP?
by Rob Ward, Head of Leadership & Advocacy, Chartered Accountants Australia and New Zealand | October 21, 2014 |
A new publication from Chartered Accountants Australia and New Zealand discusses how a more complete picture of national progress could be determined—one that recognizes environmental and social outcomes as well as economic aspects. Read More
Attracting Long-term Investors through Integrated Thinking and Reporting
by Andrew Knauer, Senior Analyst, Just Capital, George Serafeim, Associate Professor of Business Administration, Harvard University School of Business and Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | October 9, 2014 |
Research shows that integrated thinking and reporting can have a positive impact on the type of investors your company attracts—those who are in it for the long-term and looking for sustainable value creation. Read More
- COP21 Signing Ceremony: 100 Corporations Call for Clear Policies and Swift Actions
April 22, 2016 - Edie.net
- Five Things You Need to Know about the COP21
April 22, 2016 - TeleSur
- When It Comes to Sustainability Reporting, What Is Material?
April 8, 2016 - Environmental Leader
- Non Financial Reporting Directive Panel Discussion
April 8, 2016 - The Accountant
- 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