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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.
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The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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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 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.
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.
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.
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.
AICPA provides a summary of current trends in sustainability and sustainability relating reporting, as well as highlighting the role of professional accountants play.
- Practical Ways to Integrate Sustainability into Business Decision Making – CFO Guides
May 1, 2015 - Accounting for Sustainability
- Materiality Matters: Why Don't Companies Have to Disclose Sustainability Risk?
April 28, 2015 - Green Biz
- Can Manufacturing Lead the Way to a Sustainable Future?
April 22, 2015 - Green Biz
- A Good Corporate Accounting of Social Costs Is Needed
April 16, 2015 - NY Times
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