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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.
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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
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David York explains how professional accountants can help businesses improve competitiveness by becoming greener.
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.
Results from ACCA student survey from around the world to help define the key sustainability issues for businesses in the next ten years
'SMEs considering the environment will benefit themselves, their stakeholders and the wider environment: a real win-win' says ACCA
States that stock exchanges should introduce requirements for listed companies to report on environmental, social and governance (ESG) matters, or develop voluntary guidelines on the topic.
This report reviews published information from companies with an intensive use of five key commodities with a high impact on natural capital and discusses many examples of the approaches taken to disclosure by significant users of these commodities.
ACCA’s Global Forum for Sustainability has explored the potential issues associated with divestment from fossil fuel companies, and collated the various views and opinions expressed by forum members in this paper.
- Q&A with Lee Ballin, Head of Sustainable Business Programs at Bloomberg
February 8, 2016 - Ethical Corporation
- Can Amazon's New 'Dream Team' Fix the Company's Sustainability Reputation?
February 3, 2016 - The Guardian
- Mandatory Environmental Reporting Could Discourage Innovation: UK FRC’s Haddrill
February 1, 2016 - The Accountant
- Paris Climate Deal Hinges on Better Carbon Accountancy
January 29, 2016 - Nature
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