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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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This guide highlights key questions for audit committees and boards to ask of management.
Encourages innovation by providing business leaders with guidance on key issues including drivers of innovation, fostering a culture that supports innovation, working collaboratively with other organizations, managing risk, intellectual property and accessing finance, Asian economic growth, and digital technology.
Assists directors in understanding the factors to consider when deciding on and assessing the value of assurance for reported greenhouse gas emissions.
Provides a framework for businesses to understand the issues and modify their activities so as to incorporate the impacts of transitioning to a low carbon economy.
Informs those charged with fiduciary management of enterprises why ethics can no longer be treated as a discretionary cost to the business. Management of the ethical dimension is instead a significant contributor to financial success. This is highlighted through the use of examples of how leading corporations are integrating ethical management into business practices, change programs, and fraud, risk, and compliance systems.
The Institute of Chartered Accountants in Australia (ICAA) website provides up-to-date information on local and international sustainability developments and resources that include thought leadership pieces, submissions on carbon, water, integrated reporting and other sustainability matters, and resource materials on sustainability related issues.
- Can Amazon's New 'Dream Team' Fix the Company's Sustainability Reputation?
February 3, 2016 - The Guardian
- Mandatory Environmental Reporting Could Discourage Innovation: UK FRC’s Haddrill
February 1, 2016 - The Accountant
- Paris Climate Deal Hinges on Better Carbon Accountancy
January 29, 2016 - Nature
- Accountants Achieve Representation at FSB's Climate Disclosure Task Force
January 25, 2016 - The Accountant
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