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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.
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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
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Learn how electricity distributor Horizon Utilities Corporation is responding to the physical impacts of climate change.
This case study discuess what Bloomberg learned from using SASB ESG reporting standards.
Case Study Details Canadian Insurer’s Climate Change Strategy
December 14, 2015 - CPA Canada
In this case study, learn how Canadian insurer The Co-operators is responding to the challenges of climate change.
Mountain Equipment Co-op: Adapting to Climate Change—Case Study 3
November 30, 2015 - CPA Canada
New video and case study developed by CPA Canada discusses how MEC is responding to the impacts of climate change on its sales and supply chain.
This study focused specifically on the views of financial stakeholders – and what they felt would deliver effective integrated reporting (IR).
Sustainability and Capital Investment Case Studies
November 4, 2015 - CPA Australia
A CPA Australia Global Research Perspectives Program field research study on capital investment decision-making and integrated thinking.
A study of the Australian food, beverae, and tobacco sector.
- 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
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