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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 Natural Capital Coalition is a global, multi stakeholder open source platform for supporting the development of methods for natural and social capital valuation in business.
Natural capital depletion will become one of the most prominent business concerns in the 21st Century. And yet it is one issue that remains an ‘elephant in the boardroom’ - absent from most corporate accounts and business models and largely ignored by investors as boardrooms continue to focus on short-term pressures. This report from CIMA, EY, the International Federation of Accountants (IFAC) and the Natural Capital Coalition, calls for finance professionals to take action.
This report shows how business leaders can strategize and implement changes in organizational behavior related to valuing natural capital in their companies.
- SASB Issues Provisional Sustainability Accounting Standards for Consumption Industries
July 2, 2015 - Accounting Today
- The Economy’s Missing Metrics
July 1, 2015 - New York Times
- "Business Can Be a Global Force for Good," Ban Says as General Assembly Honours UN Global Compact
June 29, 2015 - UN News Centre
- Interview with Georg Kell, Executive Director, UN Global Compact
June 25, 2015 - UN News Centre
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