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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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Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. CPA Australia sought in a measured way to demystify these current circumstances, and in so doing provide the basis of a possibly more certain way forward.
This report is prepared as part of a global initiative headed by Professor Robert Eccles, Harvard Business School, draws out in detail the current and historical context of corporate law affecting these key areas of challenge.
This report explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock this value.
This report completes a decade of highlighting the most significant long-term risks worldwide, drawing on the perspectives of experts and global decision-makers.
The report defines sustainability as protecting and strengthening foundations for long-term success, and, as it relates to companies, the ability “to do business in ways that minimize social and environmental harm.”
Report of the High Level Panel on Illicit Financial Flows from Africa.
Published in the January 2015 MIT Sloan Management Review, which is the sixth annual global survey of sustainability practices shows a four-year downward trend in strong CEO commitment to sustainability.
- Can the Data Revolution Transform How we Finance Development?
May 28, 2015 - Brookings Institute
- ‘Socially Responsible’ Investing has Beaten the S&P 500 for Decades
May 21, 2015 - MarketWatch
- ICAI Issues Norms for CSR Accounting by Companies
May 21, 2015 - Times of India
- Can Sustainability Standards Build Stronger Businesses and Better Informed Investors?
May 7, 2015 - Forbes
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