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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
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). It sets out why it is important to adapt traditional risks management process to respond to these trends, and provides examples of how to overcome some of the uncertainty associated with their impact, so they can be better integrated into business decisions.
Helps finance teams increase their understanding of the growing movement around natural and social capital accounting. It 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. The guide suggests a set of overriding principles based on financial accounting principles to assist the decision making process. It explores the benefits and challenges of converting natural and social capital impacts and dependencies into financial figures, to gain the attention of decision makers.
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.
This report completes a decade of highlighting the most significant long-term risks worldwide, drawing on the perspectives of experts and global decision-makers.
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. It covers ideas that are quick and easy to implement such as incorporating sustainability information into investor presentations, to those that will take more time, such as moving away from quarterly reporting of financial results.
The guides have been produced by A4S to help finance teams increase their understanding of the growing movement around natural and social capital accounting. It explains key terms finance teams should know, how broadening accounting frameworks can benefit business , and the central role of the fin ace team on collecting, analysing and reporting this new type of information.
The latest linkage guidance reveals how GRI’s G4 Guidelines and CDP’s water questions (2015) are aligned, improving the consistency and comparability of environmental data, and making corporate reporting more efficient and effective.
- Can Sustainability Standards Build Stronger Businesses and Better Informed Investors?
May 7, 2015 - Forbes
- Corporate Reporting Giants Publish Reporting Framework Navigation Tool
May 6, 2015 - Environmental Leader
- 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
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