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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
Project and Investment Appraisal for Sustainable Value Creation
August 14, 2015 - IFAC
This guidance was written for all organizations, regardless of their size or structure, private or public, to support the accountancy profession’s facilitation of sustainable organizations, financial markets, and economies by providing guiding principles to manage the complexities of performing a robust project and investment appraisal.
This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy.
Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?
This report serves to open a dialogue on how to ensure that sustainability data is accurate, available and advantageous as a tool to build a sustainable future.
Framework designed to help organizations prepare and present environmental information in mainstream reports for the benefit of investors.
Sets out three pathways for the future–thier recommendations for how we can work together to achieve the vision of a sustainable and inclusive global economy, and what the Global Compact can do to scale its impact.
Various ways in which data is being used to drive behavior change and its impacts are outlined in the report. It also features case studies on the challenges and future potential of using sustainability data, offering insights into how it can be used to empower stakeholders, and how it can be leveraged for change.
- 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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