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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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Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
Helps the accountancy profession facilitate sustainable organizations, financial markets, and economies by taking into account economic, environmental, and social considerations for project appraisal and investment decisions.
Guide for U.S. institutional investors on engaging with companies and policymakers on sustainability issues and includes tactics and case studies from 37 engagement experts spanning six countries.
Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?
The GRI Support Suite is a range of tools and services for report preparers and report users, covering the whole reporting cycle.
With the growth in sustainability reporting, companies are increasingly seeking assurance on their sustainability reports. This brochure can be used when talking to clients about the value of sustainability assurance services provided by CPAs.
This Standard provides guidance to the auditor when performing an assurance engagement relating to an organisation’s sustainability report. It applies to assurance engagements relating to a sustainability report where the objective of the engagement is to obtain reasonable assurance (an audit engagement), as well as to those whose objective is to obtain limited assurance (a review engagement).
Whole life costing is an investment appraisal and management tool which assesses the total cost of an asset over its whole life. It takes account of the initial capital cost, as well as operational, maintenance, repair, upgrade and eventual disposal costs. Whole life costing can also factor in related income streams, where appropriate.
- The Three Corners of Natural Capital Accounting
August 14, 2015 - World Forum on Natural Capital
- Why Investors Should Look Beyond a Company's Financials
August 12, 2015 - Fortune
- Open Data Can Unravel the Complex Dealings of Multinationals
August 12, 2015 - The Guardian
- Eight Ways Accountants Can Contribute to Sustainability
August 11, 2015 - Institute of Chartered Accountants of Scotland
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