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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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Climate Change: New Global Recommendations for Corporate Reporting
January 17, 2017 - Institute of Chartered Accountants in England and Wales
Many argue that climate change is one of the most significant risks facing business in the 21st century. Accordingly, in December 2015, the Financial Stability Board, responsible for promoting global financial stability and chaired by Mark Carney, established the Task Force on Climate-related Financial Disclosures (TCFD). This ICAEW/TCFD webinar is an opportunity to find out more and share your views.
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.
- Accounting Could Play Role in Reaching UN Global Goals
November 10, 2016 - Accounting Today
- World Bank Pledges $2bn to Bangladesh for Climate Change Resilience
October 24, 2016 - Public Finance International
- US Companies Know the Risks of Climate Change; Should They Be Required to Report Them?
October 21, 2016 - Fuel Fix
- These Are the World's Most Sustainable Cities
September 26, 2016 - World Economic Forum
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