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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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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.
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.
Carbon and fossil fuels, and decisions regarding their use and value, can have significant impacts on financial markets and futures around the world. Carbon Tracker calculates that only 31% of the world's currently indicated fossil fuel reserves could be burned for an 80% chance of keeping below a 2°C global temperature rise, which is commonly regarded as the threshold within which to avoid dangerous climate change.
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.
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.
This research based in China considers how companies embed CSR in their management control systems (MCS) in an attempt to align the behavior of organizational participants with strategic objectives.
- Q&A with Lee Ballin, Head of Sustainable Business Programs at Bloomberg
February 8, 2016 - Ethical Corporation
- Can Amazon's New 'Dream Team' Fix the Company's Sustainability Reputation?
February 3, 2016 - The Guardian
- Mandatory Environmental Reporting Could Discourage Innovation: UK FRC’s Haddrill
February 1, 2016 - The Accountant
- Paris Climate Deal Hinges on Better Carbon Accountancy
January 29, 2016 - Nature
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