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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
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The report includes a useful guide on the four key ways that CGMAs can influence sustainable decisions. This guide will help both management accountants and business leaders understand their unique contribution to sustainable success.
Kimberly-Clark: managing natural capital in the value chain.
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.
This tool, based on a report from the AICPA, CIMA and CPA Canada, draws together case studies and key lessons from small businesses across the UK, US and Canada.
This report explores the concept of shared value creation as the basis of creating a sustainable business model. It includes case studies of organizations creating business strategies and models that share value between both the organization and society.
Considers water risk and business responses to water scarcity.
- 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
- Eight Ways Accountants Can Contribute to Sustainability
August 11, 2015 - Institute of Chartered Accountants of Scotland
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