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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.
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|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.
Argues that sustainability not only serves altruistic motives but is also smart business because it can deliver higher profit—both in the short and the long term—lement sustainable business practices regardless of sector.
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.
Demystifying Sustainability Risk: Integrating the Triple Bottom Line into an Enterprise Risk Management Program
May 1, 2013 - Committee of Sponsoring Organizations of the Treadway Commission (COSO), EY
Leverages COSO’s Enterprise Risk Management—Integrated Framework to offer insight on how organizations can develop interrelated strategies and objectives across the enterprise that create a strong context for risk consideration.
Provides organizations with comprehensive reporting guidelines and feature sustainability disclosures organizations can adopt flexibly and incrementally, enabling them to be transparent about their performance in key sustainability areas.
A practical tool consisting of a series of Exce- based questionnaires designed to assist accountants in identifying the potential for environmental savings and provide the opportunity to reduce business costs.
Breakthrough: Business Leaders, Market Revolutions
March 5, 2013 - Volans
A manifesto to help move toward breakthrough change toward a resource efﬁcient, low carbon, and sustainable economic system. References the growing numbers of business leaders that are helping the business case for market revolutions in such areas as accounting, valuation, and economics.
- 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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