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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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
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This report presents information for issuers as investors pay closer attention to business issues relating to environmental and social factors. It outlines key principles for environmental and social business conduct. It discusses mandatory disclosure requirements, voluntary reporting, industry-specific key performance indicators and initiatives in other countries.
This guide provides a variety of helpful resources, step-by-step advice and practical examples to assist with sustainability reporting.
Canadian accountants are being challenged to view corporate activity through a wider lens than the typical financial report. Some CPAs are stepping up, using their analytical skills to drive sustainability
Provides a starting point for new or early-stage sustainability reporters and is useful for small and mid-sized public companies as well as large corporations.
Argues that sustainability not only serves altruistic motives but is also smart business because it can deliver higher profit—both in the short and the long term—lement sustainable business practices regardless of sector.
Highlights the environmental and social issues directors need to consider, providing an understanding of the potential business implications of these issues and offers questions that directors might ask in discharging their oversight responsibilities.
- Statement on Fiduciary Duty & Climate Change Disclosure Surpasses 100 Signatories
September 1, 2015 - Climate Disclosures Standards Board
- The Three Corners of Natural Capital Accounting
August 14, 2015 - World Forum on Natural Capital
- Why Investors Should Look Beyond a Company's Financials
August 12, 2015 - Fortune
- Open Data Can Unravel the Complex Dealings of Multinationals
August 12, 2015 - The Guardian
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Types of Resources