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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
Explores innovations that have the capacity to create long-term value.
Introduces finance and risk professionals to the potential business impacts from macro sustainability trends (such as climate change, water scarcity, increasing population and severe weather events) and sets out why it is important to adapt traditional risks management process to respond to these trends.
This report completes a decade of highlighting the most significant long-term risks worldwide, drawing on the perspectives of experts and global decision-makers.
Helps finance teams increase their understanding of the growing movement around natural and social capital accounting and explains the key terms finance teams should know, how broadening accounting frameworks can benefit business, and the central role of the finance team on collecting, analysing and reporting this new type of information.
Assists investor relations teams as they seek to engage investors on the link between sustainable business models and the creation of shareholder value. The guide provides overarching principles on communicating with investors and offers insights into Network member’s experiences of the successes and pitfalls.
Outlines how businesses can adapt their existing capital investment appraisal processes in a pragmatic and systematic manner to integrate social and environmental issues. The guide describes how traditional financial return-based investment decisions can be broadened, to make sustainability issues more explicit and transparent.
Sustainability and Capital Investment Case Studies
April 30, 2015 - CPA Australia
The focus in 2014 has been to gain through case studies a far greater depth of understanding of how sustainability is shaping management practice and decision making, and who is involve, with particular emphasis on the individual organisations operating and strategic contexts.
- 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
- Eight Ways Accountants Can Contribute to Sustainability
August 11, 2015 - Institute of Chartered Accountants of Scotland
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Types of Resources