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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.
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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
This publication provides an up-to-date and expanded overview of mandatory and voluntary approaches to sustainability reporting and assurance
Provides a framework for businesses to understand the issues and modify their activities so as to incorporate the impacts of transitioning to a low carbon economy.
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.
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
For businesses to be viable in the long-term, they must maintain the resources they depend on, and yet we are depleting our natural and social capital at alarming rates. This ICAEW webcast addresses the issues facing accountants and their role in business sustainability drawing on ICAEW's thought leadership report Sustainability: role of the accountant.
Attention from the accountancy profession on natural capital accounting is rapidly increasing in response to concern about the potential for systemic risk of climate change and environmental externalities that affect organizational, market, and societal sustainability.
This white paper communicates an imperative to move from a sustainability strategy (that is, discreet initiatives and tactics) to a sustainable strategy (that is, a coherent plan to balance long term viability—for the benefit of both shareholders and society—with demands for short term competitiveness and profitability).
- Materiality Matters: Why Don't Companies Have to Disclose Sustainability Risk?
April 28, 2015 - Green Biz
- Can Manufacturing Lead the Way to a Sustainable Future?
April 22, 2015 - Green Biz
- A Good Corporate Accounting of Social Costs Is Needed
April 16, 2015 - NY Times
- How to Introduce Sustainability into Business Decisions
April 10, 2015 - Institute of Chartered Accountants of Scotland
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