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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
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.
Guide for U.S. institutional investors on engaging with companies and policymakers on sustainability issues and includes tactics and case studies from 37 engagement experts spanning six countries.
Project and Investment Appraisal for Sustainable Value Creation
August 14, 2015 - IFAC
This guidance was written for all organizations, regardless of their size or structure, private or public, to support the accountancy profession’s facilitation of sustainable organizations, financial markets, and economies by providing guiding principles to manage the complexities of performing a robust project and investment appraisal.
This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy.
- Prince Charles Proposes Meaningful Measures to Capture Non-Financial Value
July 19, 2016 - The Accountant
- Brexit Will Force EU Countries 'To Make Deeper, Costlier Carbon Cuts'
July 18, 2016 - Guardian
- The Fastest-Growing Cause for Shareholders Is Sustainability
July 13, 2016 - Harvard Business Review
- The Value(s) of Sustainable Investing
July 8, 2016 - Morning Star
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