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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
The UN Global Compact’s Ten Principles are a sustainability framework for organizations derived from: the Universal Declaration of Human Rights, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the Rio Declaration on Environment and Development, and the United Nations Convention Against Corruption.
The Climate Change Study looks at risk factors associated with technological developments, resource availability, the impact of a changed climate, and policy decisions.
The report follows CPA Australia’s 2010 "Corporate Water Reporting: A Study of the Australian Food, Beverage and Tobacco Sector", and seeks to contrast the extent and quality of corporate water reporting examined at that time with current reporting practices, as examined in 2013 and 2014.
United Nations Global Compact is a call to business everywhere to align their operations and strategies with ten universally-accepted principles in the areas of human rights, labour, environment and anti-corruption, and to take action in support of UN goals.
This provides an update on how fast the world moved toward sustainable energy goals between 2010 and 2012. It tracks progress toward universal access to modern energy, doubling the rate of energy efficiency improvements and doubling the share of renewable energy consumption in the global energy mix. The report also assesses whether the world is moving fast enough to achieve those goals by 2030.
With the growth in sustainability reporting, companies are increasingly seeking assurance on their sustainability reports. This brochure can be used when talking to clients about the value of sustainability assurance services provided by CPAs.
Allows users to find disclosures in 4,500 U.S. companies' annual filings relating to water availability, scarcity, quality, pollution, regulation and innovation.
- 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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