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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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The Framework, including the Sustainability Reporting Guidelines (the Guidelines), sets out the Principles and Standard Disclosures organizations can use to report their economic, environmental, and social performance and impacts. GRI is committed to continuously improving and increasing the use of the Framework, which is freely available to the public.
This guide can enhance organizational understanding of the value of transparency on disability, in terms of creating inclusive workplaces, as well as taking advantage of the business case of disability for the development of new products, services and physical environments. It also features a number of case studies from businesses all over the world that are making commitments and working to improve their disability related impacts.
A new project, Reporting 2025, has been established to discover what the main issues will be in companies' agendas – and consequently in their public reports – 10 years from now.
The report provides an in-depth look at the growing trend towards external assurance in the US, the different approaches to external assurance, the use of different assurance standards as developed by the accountancy profession, and the market of share of external assurance performed by different firms in the US.
This publication is aimed at SMEs who are considering whether sustainability reporting is relevant for them, and how they can start the reporting process in a realistic way that relates to their own context and circumstances.
The Global Reporting Initiative released a new survey report reviewing different ways integrated reports are taking shape around the world. It looks at 756 reports published from 2010 to 2012 following GRI Guidelines; it also surveys 52 organizations that issued integrated reports during all three years.
This publication provides an up-to-date and expanded overview of mandatory and voluntary approaches to sustainability reporting and assurance
- Can Sustainability Standards Build Stronger Businesses and Better Informed Investors?
May 7, 2015 - Forbes
- Corporate Reporting Giants Publish Reporting Framework Navigation Tool
May 6, 2015 - Environmental Leader
- Materiality Matters: Why Don't Companies Have to Disclose Sustainability Risk?
April 28, 2015 - Green Biz
- Can Manufacturing Lead the Way to a Sustainable Future?
April 22, 2015 - Green Biz
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