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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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This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy.
This report serves to open a dialogue on how to ensure that sustainability data is accurate, available and advantageous as a tool to build a sustainable future.
Sets out three pathways for the future–thier recommendations for how we can work together to achieve the vision of a sustainable and inclusive global economy, and what the Global Compact can do to scale its impact.
Various ways in which data is being used to drive behavior change and its impacts are outlined in the report. It also features case studies on the challenges and future potential of using sustainability data, offering insights into how it can be used to empower stakeholders, and how it can be leveraged for change.
The BIAC publication explains what companies need to know about the Guidelines, including the role of the National Contact Points (NCPs), which provide a unique grievance mechanism to contribute to the resolution of issues that may arise with regard to the implementation of the Guidelines.
The 2015 edition of the Global Risks report highlights the most significant long-term risks worldwide, drawing on the perspectives of experts and global decision-makers.
The report follows CPA Australia’s 2010 "Corporate Water Reporting: A Study of the Australian Food, Beverage and Tobacco Sector", and seeks to contrast the extent and quality of corporate water reporting examined at that time with current reporting practices, as examined in 2013 and 2014.
- SASB Announces Data Provider Partner Program
July 16, 2015 - Sustainability Accounting Standards Board
- IIA Urges Greater Assurance on Reporting Environmental and Social Impacts
July 14, 2015 - Accountancy Age
- Sustainability: Framework Wars
July 10, 2015 - The Accountant
- CDSB Framework Launched
July 6, 2015 - Climate Disclosures Standards Board
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