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Your Portal to Global Accountancy Knowledge, Resources, and News
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Global Knowledge Gateway
Independent Standard-Setting Boards
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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.
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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.
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The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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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.
Home Global Knowledge Gateway Sustainability
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Sustainability |
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. See the full overview.
Breakthrough in Financing Circular Business Models Shows Need for Accountants
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | February 12, 2018
Financial modelling that enables an understanding of how a Product-as-a-Service model can be viable and represented by financial statements will help to unlock new investment in new innovative and sustainable business models.
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Latest Articles
There are 50 articles
Research Insights—Integrated Report Quality: Capital Market and Real Effects
Higher-quality information for internal and external stakeholders is associated with improved decision making; given that, how is integrated report quality related to firm value?
by Elmar R. Venter, Associate Professor of Accounting, University of Pretoria in South Africa, Li Chen, Senior Lecturer in Accounting, University of Auckland Business School, Mary E. Barth, Joan E. Horngren Professor of Accounting, Stanford University, Graduate School of Business and Steven Cahan, Professor of Financial Accounting, University of Auckland Business School | March 18, 2018It Is Time for Africa to Accelerate Implementation of Integrated Thinking and Reporting
Adopting integrated thinking and IR will contribute to improving decision making, transparency and accountability especially as to how organizations in the public and private sector are creating value and contributing towards improving lives of...
by Patrick Kabuya, Senior Specialist, World Bank Group | February 2, 2018Internal Controls and Sustainability Data: Closing the Confidence Gap in the Quest for Value
The calls for increased use of sustainability data to drive and communicate enterprise value are not going away [enterprise value can also be loosely referred to as non-financial, balanced scorecard, performance dashboard, environmental, social,...
by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | November 20, 2017Could Disclosing Climate-related Financial Information Become the New Normal?
Climate change disclosures in corporate reports are common but the link to financial implications, both current and of the future, is still often missing in reporting.
by Laura Leka , Technical Manager, Global Accountancy Profession Support, IFAC | October 17, 2017Social and Human Capital Accounting Business Benefits
Social and human capital makes a fundamental contribution to the performance of an organization, and can be significantly enhanced or damaged by its activity.
by Kate Bowyer, CFO, The Crown Estate, and Member of the A4S CFO Leadership Network | June 27, 2017News and Resources
There are 899 news/resources
A4S Essential Guide on Strategic Planning, Budgeting and Forecasting
A4S - April 11, 2018
CO2 Staat Nauwelijks op de Financiële Agenda
NBA - March 12, 2018
PwC to Switch to 100% Renewable Energy by 2022
Accountancy Age - January 29, 2018
Enterprise Risk Management
Committee of Sponsoring Organizations of the Treadway Commission, World Business Council for Sustainable Development - January 29, 2018
Could Blockchain Be an Enabler for Climate Action?
CPA Canada - January 29, 2018
Harnessing Artificial Intelligence for the Earth
PwC - January 23, 2018Get The Latest. Sent twice monthly.