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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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|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.
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.
- SASB Announces Data Provider Partner Program
July 16, 2015 - Sustainability Accounting Standards Board
- IIA Urges Greater Assurance on Reporting Environmental and Social Impacts
July 14, 2015 - Accountancy Age
- Sustainability: Framework Wars
July 10, 2015 - The Accountant
- CDSB Framework Launched
July 6, 2015 - Climate Disclosures Standards Board
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