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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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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.
This paper examines the key decisions businesses will focus on in the next decade in order to transition to a sustainable economy, and how disclosure and reporting should be shaped to support decision makers in this process.
The SASB provides standards for use by publicly-listed corporations in the US in disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the US SEC.
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.
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.
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.
- The Three Corners of Natural Capital Accounting
August 14, 2015 - World Forum on Natural Capital
- Why Investors Should Look Beyond a Company's Financials
August 12, 2015 - Fortune
- Open Data Can Unravel the Complex Dealings of Multinationals
August 12, 2015 - The Guardian
- Eight Ways Accountants Can Contribute to Sustainability
August 11, 2015 - Institute of Chartered Accountants of Scotland
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