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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 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.
This Standard provides guidance to the auditor when performing an assurance engagement relating to an organisation’s sustainability report. It applies to assurance engagements relating to a sustainability report where the objective of the engagement is to obtain reasonable assurance (an audit engagement), as well as to those whose objective is to obtain limited assurance (a review engagement).
Current financial reporting standards, stock market listing requirements, industry reporting frameworks and non-financial reporting guidelines do not alert investors to the risks of reserves associated with climate change.
The PUMA E P&L is the first attempt to measure the immense value of these services to our business, and the true costs of our business’s impacts on nature by placing a monetary value on them along our entire value chain.
EPA’s Greenhouse Gas Reporting Program will help to better understand where greenhouse gas emissions are coming from and will improve our ability to make informed policy, business, and regulatory decisions.
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.
This covers four sustainability projects and plenty of invaluable sample models and project summary documents.
- Paris Climate Talks Should Not Put Figure on Finance, Says World Bank Vice President
October 8, 2015 - The Guardian
- Mark Carney’s Climate Change Concerns Align with Accountants Views
October 6, 2015 - The Accountant
- Accountants Should Tackle Climate Change to Serve the Public Interest
October 6, 2015 - Blue & Green
- Mark Carney’s Climate Warning Splits Opinions
October 2, 2015 - Financial Times
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