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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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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.
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.
WACF guides the development of Australian Water Accounting Standards (AWAS) to ensure they remain cohesive and integrated.
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.
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.
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.
- Paris Climate Talks Should Not Put Figure on Finance, Says World Bank Vice President
October 8, 2015 - The Guardian
- 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
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