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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
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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).
A study of the Australian food, beverae, and tobacco sector.
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.
- 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
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