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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
You are now viewing all "Framework" resources. View All Sustainability Resources
The Framework, including the Sustainability Reporting Guidelines (the Guidelines), sets out the Principles and Standard Disclosures organizations can use to report their economic, environmental, and social performance and impacts.
Framework designed to help organizations prepare and present environmental information in mainstream reports for the benefit of investors.
The UN Global Compact’s Ten Principles are a sustainability framework for organizations derived from: the Universal Declaration of Human Rights, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the Rio Declaration on Environment and Development, and the United Nations Convention Against Corruption.
The SASB Materiality Map™ is a visual tool that helps users identify SASB disclosure topics on an industry-by-industry basis and compare the potential materiality of various sustainability impacts across different industries and sectors.
Guidance on auditing management systems, including the principles of auditing, managing an audit programme and conducting management system audits, as well as guidance on the evaluation of competence of individuals involved in the audit process, including the person managing the audit programme, auditors and audit teams.
The AA1000 Stakeholder Engagement Standard provides a principles-based, open-source framework for quality stakeholder engagement and supports the AA1000APS Principle of Inclusivity. It can be used as a "stand-alone" standard, or as a mechanism to achieve the stakeholder requirements of other standards, including GRI G4 and ISO 26000.
ISO 31000:2009, Risk management – Principles and guidelines, provides principles, framework and a process for managing risk. It can be used by any organization regardless of its size, activity or sector.
- Can Amazon's New 'Dream Team' Fix the Company's Sustainability Reputation?
February 3, 2016 - The Guardian
- Mandatory Environmental Reporting Could Discourage Innovation: UK FRC’s Haddrill
February 1, 2016 - The Accountant
- Paris Climate Deal Hinges on Better Carbon Accountancy
January 29, 2016 - Nature
- Accountants Achieve Representation at FSB's Climate Disclosure Task Force
January 25, 2016 - The Accountant
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