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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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International Integrated Reporting Council Website
July 1, 2015 - IIRC
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about businesses’ value creation should be the next step in the evolution of corporate reporting.
A guide for Chairmen, CEOs and CFOs, enabling them to consider how <IR> can help the future success of their business.
Promotes a more cohesive and efficient approach to corporate reporting and aims to improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital.
Towards Integrated Reporting-Communicating Value in the 21st Century
September 12, 2011 - IIRC
This report presents the rationale for integrated reporting, offering initial proposals for the development of an international Integrated Reporting Framework and outlining the next steps towards its creation and adoption. A Consultation Draft of the International Integrated Reporting Framework was published in 2013; a final version of the Framework is due in December 2013.
- Mark Carney’s Climate Warning Splits Opinions
October 2, 2015 - Financial Times
- Markets: Act Now on Climate Change Disclosure, Says Bank of England Governor Mark Carney
October 1, 2015 - Climate Disclosures Standards Board
- United Nations' Latest Sustainability Goals Should Show Tough Love to Business
September 29, 2015 - The Conversation
- VicSuper Incorporating Natural Capital into Investment Decisions
September 28, 2015 - Investment Magazine
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