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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.
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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 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
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
- Accounting Could Play Role in Reaching UN Global Goals
November 10, 2016 - Accounting Today
- World Bank Pledges $2bn to Bangladesh for Climate Change Resilience
October 24, 2016 - Public Finance International
- US Companies Know the Risks of Climate Change; Should They Be Required to Report Them?
October 21, 2016 - Fuel Fix
- These Are the World's Most Sustainable Cities
September 26, 2016 - World Economic Forum
- 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