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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 review of CDP disclosure finds that 28 major US companies participating in the Carbon Disclosure Project's 2013 disclosure process have integrated a carbon price into their business strategies.
Sheds light on effective non-financial reporting practices and offers a pool of inspirational examples to stimulate the sharing of best practices. The review provides recommendations so that corporate reports can help companies create value for all stakeholders.
Natural Capital at Risk: The Top 100 Externalities of Business
October 5, 2013 - Trucost
Trucost’s study provides a high-level indication of the priority sectors and regions where natural capital risk lies and, therefore, the largest natural capital risks and opportunities for business and investors.
Ranks the world’s stock exchanges based on the extent to which their large listed companies are disclosing the seven “first generation” sustainability indicators: employee turnover, energy, greenhouse gases, lost-time injury rate, payroll, waste, and water
This research report looks at how leading companies are dealing with the additional information needs required in order to manage the issue of sustainability.
Shows that sustainability-related developments are evident in capital investment appraisal practice. In particular, qualitative sustainability attributes are considered alongside the quantitative models and play a role in influencing decisions.
This research develops a conceptual framework to understand the roles and uses of control systems in the integration of sustainability within organizational strategy.
- Statement on Fiduciary Duty & Climate Change Disclosure Surpasses 100 Signatories
September 1, 2015 - Climate Disclosures Standards Board
- 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
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