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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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G4 is the current version of the GLobal Reporting Initiative's original Sustainability Reporting Guidelines.
The GHG Protocol, and accompanying guidance and tools, is the most widely used international accounting tool for government and business leaders to understand, quantify, and manage greenhouse gas emissions.
Provides organizations with comprehensive reporting guidelines and feature sustainability disclosures organizations can adopt flexibly and incrementally, enabling them to be transparent about their performance in key sustainability areas.
The framework helps organizations disclose climate change-related information of value to investors in mainstream financial reports. A guide to implementing the Reporting Framework, Communicating Climate Change in Mainstream Reports, is also available.
Towards Integrated Reporting-Communicating Value in the 21st Century
September 12, 2011 - IIRC
This report presents the rationale for integrated reporting, offering initial proposals for the development of an international Integrated Reporting Framework and outlining the next steps towards its creation and adoption. A Consultation Draft of the International Integrated Reporting Framework was published in 2013; a final version of the Framework is due in December 2013.
- Paris Climate Talks Should Not Put Figure on Finance, Says World Bank Vice President
October 8, 2015 - The Guardian
- Mark Carney’s Climate Change Concerns Align with Accountants Views
October 6, 2015 - The Accountant
- Accountants Should Tackle Climate Change to Serve the Public Interest
October 6, 2015 - Blue & Green
- Mark Carney’s Climate Warning Splits Opinions
October 2, 2015 - Financial Times
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