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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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A collection of various developments worldwide on environmental and social reporting requirements by regulatory bodies and stock exchanges. This report is intended to track and give a sense of some of the most important CSR disclosure initiatives around the world.
Preparing for a Price on Carbon: Lessons from 3 Companies
February 24, 2015 - World Bank
Case studies show how 3 energy companies developed GHG reporting and how they're using the data
CDSB has shown how the most widely used corporate natural capital-related reporting approaches align to help companies.
This Info Pack provides information and advice on why sustainability is becoming increasingly relevant to SMP practices and how they can best advise their SME clients.
This report provides background on the use and importance of sustainability reporting.
Assists directors in understanding the factors to consider when deciding on and assessing the value of assurance for reported greenhouse gas emissions.
Sheds light on effective non-financial reporting practices and offers a pool of inspirational examples to stimulate the sharing of best practices. The review provides recommendations so that corporate reports can help companies create value for all stakeholders.
- 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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