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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
Sustainability Reporting: Practices, Performance and Potential
November 4, 2015 - CPA Australia
This report presents the findings of an analysis of corporate sustainability reporting in 2012. The study’s objective was to review current sustainability reporting practices of a sample of the top 40 companies listed in three jurisdictions; Australia, Hong Kong and the United Kingdom. Sustainability reporting by the sample companies was benchmarked against the GRI G3.1 Guidelines.
Learn about expert insights into the future of reporting.
The report demonstrates that sustaining and advancing beyond the gains made under the MDGs require new approaches which embrace all three dimensions of sustainability–the environmental, economic and social.
The purpose of this report is to support all exchanges in their work to enhance transparency in their markets. Investors and companies increasingly look to exchanges to help support more sustainable markets, yet less than 1/3 of exchanges offer guidance on reporting ESG considerations.
This report aims to support decision makers by providing solid and transparent evidence regarding the impact of sustainable corporate management and investment practices.
The report proposes a global and country specific roadmaps for ESG integration for institutional investors, financial intermediaries and policymakers.
An essential element of capitalism is corporate reporting. Today’s capitalism is supported by financial reporting. Critics of today’s capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that affect a company’s ability to create value over the short, medium, and long term.
- COP21 Signing Ceremony: 100 Corporations Call for Clear Policies and Swift Actions
April 22, 2016 - Edie.net
- Five Things You Need to Know about the COP21
April 22, 2016 - TeleSur
- When It Comes to Sustainability Reporting, What Is Material?
April 8, 2016 - Environmental Leader
- Non Financial Reporting Directive Panel Discussion
April 8, 2016 - The Accountant
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