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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.
This report serves to open a dialogue on how to ensure that sustainability data is accurate, available and advantageous as a tool to build a sustainable future.
Various ways in which data is being used to drive behavior change and its impacts are outlined in the report. It also features case studies on the challenges and future potential of using sustainability data, offering insights into how it can be used to empower stakeholders, and how it can be leveraged for change.
The GRI Support Suite is a range of tools and services for report preparers and report users, covering the whole reporting cycle.
This paper examines the key decisions businesses will focus on in the next decade in order to transition to a sustainable economy, and how disclosure and reporting should be shaped to support decision makers in this process.
The publication aims to help sustainability reporters and report readers understand the external assurance of sustainability reporting. In doing so, GRI hopes to clarify and further improve the use of external assurance.
The latest linkage guidance reveals how GRI’s G4 Guidelines and CDP’s water questions (2015) are aligned, improving the consistency and comparability of environmental data, and making corporate reporting more efficient and effective.
- Mark Carney’s Climate Change Concerns Align with Accountants Views
October 6, 2015 - The Accountant
- Accountants Should Tackle Climate Change to Serve the Public Interest
October 6, 2015 - Blue & Green
- Mark Carney’s Climate Warning Splits Opinions
October 2, 2015 - Financial Times
- United Nations' Latest Sustainability Goals Should Show Tough Love to Business
September 29, 2015 - The Conversation
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