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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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Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
Helps the accountancy profession facilitate sustainable organizations, financial markets, and economies by taking into account economic, environmental, and social considerations for project appraisal and investment decisions.
This web page provides guidance on the Environmental Profit and Loss Account (EP&L) which places a financial value on environmental impacts along the entire value chain of a business to help companies combine sustainability metrics with traditional business management.
WACF guides the development of Australian Water Accounting Standards (AWAS) to ensure they remain cohesive and integrated.
This review of CDP disclosure finds that 28 major US companies participating in the Carbon Disclosure Project's 2013 disclosure process have integrated a carbon price into their business strategies.
Natural Capital at Risk: The Top 100 Externalities of Business
October 5, 2013 - Trucost
Trucost’s study provides a high-level indication of the priority sectors and regions where natural capital risk lies and, therefore, the largest natural capital risks and opportunities for business and investors.
Carbon and fossil fuels, and decisions regarding their use and value, can have significant impacts on financial markets and futures around the world. Carbon Tracker calculates that only 31% of the world's currently indicated fossil fuel reserves could be burned for an 80% chance of keeping below a 2°C global temperature rise, which is commonly regarded as the threshold within which to avoid dangerous climate change.
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.
- 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
- Can the Pope's Climate Encyclical Spur Corporate Action?
June 18, 2015 - Green Biz
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