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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
New report states that the effectiveness of corporate non-financial reporting is improving among leading companies, but there remains a lot to be done for reporting to reach its full potential in driving improved performance and decision-making.
Make It Your Business: Engaging with the Sustainable Development Goals
November 5, 2015 - PwC
It makes commercial sense to embed the SDGs in operations and strategy, but how ready is business to support governments achieve these global goals?
A study of the Australian food, beverae, and tobacco sector.
Sustainability and Capital Investment Case Studies
November 4, 2015 - CPA Australia
A CPA Australia Global Research Perspectives Program field research study on capital investment decision-making and integrated thinking.
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.
This study focused specifically on the views of financial stakeholders – and what they felt would deliver effective integrated reporting (IR).
Learn about expert insights into the future of reporting.
- Water Accounting: A New Frontier for California
August 17, 2016
- Singapore Lags behind in Sustainability Reporting
August 8, 2016 - The Accountant
- Dear Corporate Canada: It's Time to Pay for Your Part in Climate Change
August 4, 2016 - Guardian
- Companies’ Green Strategies: In the Thicket of It
August 1, 2016 - The Economist
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