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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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 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.
This paper examines the equity market reaction to events associated with the passage of a directive in the European Union (EU) mandating increased nonfinancial disclosure, which affected firms listed on EU exchanges or having significant operations in the EU.
Here's what 63 countries are doing to build low-carbon, resilient economies.
Best practices and real-world tips on how to get started on the path to responsible corporate citizenship.
- Climate Change Puts 1.3bn People and $158tn at Risk, says World Bank
May 17, 2016 - Guardian
- UN Climate Talks in Bonn Seek to Turn Paris Agreement into Action
May 16, 2016 - Deutsche Welle
- Collaboration: The Art of Constructive Disagreement
May 13, 2016 - Huffington Post
- Is Sustainability Reporting Lost in the Right Direction?
May 13, 2016 - Climate Disclosure Standards Board
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