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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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Analyses mandatory reporting schemes in G20 countries and identifies commonalities and divergences between them.
Make It Your Business: Engaging with the Sustainable Development Goals
November 5, 2015 - PwC
It makes commercial sense to embed the SDGs in operations and strategy, but how ready is business to support governments achieve these global goals?
Sustainability Reporting: Practices, Performance and Potential
November 4, 2015 - CPA Australia
This report presents the findings of an analysis of corporate sustainability reporting in 2012. The study’s objective was to review current sustainability reporting practices of a sample of the top 40 companies listed in three jurisdictions; Australia, Hong Kong and the United Kingdom. Sustainability reporting by the sample companies was benchmarked against the GRI G3.1 Guidelines.
The report demonstrates that sustaining and advancing beyond the gains made under the MDGs require new approaches which embrace all three dimensions of sustainability–the environmental, economic and social.
The report proposes a global and country specific roadmaps for ESG integration for institutional investors, financial intermediaries and policymakers.
This report aims to support decision makers by providing solid and transparent evidence regarding the impact of sustainable corporate management and investment practices.
The purpose of this report is to support all exchanges in their work to enhance transparency in their markets. Investors and companies increasingly look to exchanges to help support more sustainable markets, yet less than 1/3 of exchanges offer guidance on reporting ESG considerations.
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- Corporate Reporting a Driver for Sustainable Development
November 6, 2015 - The Accountant
- China Burns Much More Coal Than Reported, Complicating Climate Talks
November 4, 2015 - New York Times
- IFAC Calls for International Agreement on Global Emissions
October 15, 2015 - IFAC
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