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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.
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 report presents information for issuers as investors pay closer attention to business issues relating to environmental and social factors. It outlines key principles for environmental and social business conduct. It discusses mandatory disclosure requirements, voluntary reporting, industry-specific key performance indicators and initiatives in other countries.
GSK's report encompasses responsible business performance across four areas ("Health for all," "Our behaviour," "Our people," and "Our planet") in its Corporate Responsibility Report each year. This report reflects 2013.
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.
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.
Corporate Social Responsibility and Reporting in Denmark: Impact of the third year subject to the legal requirements for reporting on CSR in the Danish Financial Statements Act.
March 1, 2013 - Government of Denmark - Ministry of Commerce
In 2010 Denmark introduced legislation on CSR information requirements in the annual reports of larger Companies. Every year, the Ministry of Commerce issues a comprehensive report in English setting out the extent of compliance with this legislation.
This research based in China considers how companies embed CSR in their management control systems (MCS) in an attempt to align the behavior of organizational participants with strategic objectives.
Corporate Social Responsibility (CSR) Guide for SMEs
October 16, 2012 - CSR Asia
This guidebook equips SME owners and managers with information that will enable them to take first steps in applying the principles of CSR to their business operations.
- 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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