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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
Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. CPA Australia sought in a measured way to demystify these current circumstances, and in so doing provide the basis of a possibly more certain way forward.
This report is prepared as part of a global initiative headed by Professor Robert Eccles, Harvard Business School, draws out in detail the current and historical context of corporate law affecting these key areas of challenge.
Narrated by Academy Award-winner Jeremy Irons, this "mockumentary" video, hammers home the stark reality of California's plastic bag pollution situation.
David York explains how professional accountants can help businesses improve competitiveness by becoming greener.
Five case studies examining capital investment appraisal from a management accounting and integrated thinking perspective.
The results of the Novo Nordisk E P&L reveal that Novo Nordisk’s most material impacts on nature occur within the first and third tiers of the supply chain.
The publication aims to help sustainability reporters and report readers understand the external assurance of sustainability reporting. In doing so, GRI hopes to clarify and further improve the use of external assurance.
- SASB Announces Data Provider Partner Program
July 16, 2015 - Sustainability Accounting Standards Board
- IIA Urges Greater Assurance on Reporting Environmental and Social Impacts
July 14, 2015 - Accountancy Age
- Sustainability: Framework Wars
July 10, 2015 - The Accountant
- CDSB Framework Launched
July 6, 2015 - Climate Disclosures Standards Board
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