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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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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.
A study of the Australian food, beverae, and tobacco sector.
This study focused specifically on the views of financial stakeholders – and what they felt would deliver effective integrated reporting (IR).
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.
The report follows CPA Australia’s 2010 "Corporate Water Reporting: A Study of the Australian Food, Beverage and Tobacco Sector", and seeks to contrast the extent and quality of corporate water reporting examined at that time with current reporting practices, as examined in 2013 and 2014.
This report is prepared as part of a global initiative headed by Professor Robert Eccles, Harvard Business School, draws out in detail the current and historical context of corporate law affecting these key areas of challenge.
Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. CPA Australia sought in a measured way to demystify these current circumstances, and in so doing provide the basis of a possibly more certain way forward.
- Accounting Could Play Role in Reaching UN Global Goals
November 10, 2016 - Accounting Today
- World Bank Pledges $2bn to Bangladesh for Climate Change Resilience
October 24, 2016 - Public Finance International
- US Companies Know the Risks of Climate Change; Should They Be Required to Report Them?
October 21, 2016 - Fuel Fix
- These Are the World's Most Sustainable Cities
September 26, 2016 - World Economic Forum
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