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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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This article focuses on the emerging trend in certain countries of reducing GHG emissions while growing GDP.
Climate change is posing significant challenges for businesses. This report helps accountants understand how they are ideally placed to contribute to adaptation strategies to make their organization or client more resilient.
This report discusses the rationale for assessing progress towards sustainability development goals (SDG) and targets, and provides guidance for the development of SDG indicators.
Consolidates the important aspects of embedding sustainability into the DNA of an organization and can be applied to entities of all sizes and complexities. The Framework focuses on the integration of sustainability factors from three perspectives--business strategy, operational, and reporting--and highlights the important roles that professional accountants play in facilitating the sustainable development of their organizations.
accounting for sustainability; business resilience; corporate social responsibility; sustainability assurance; sustainability management; sustainability reporting; sustainability strategy; sustainable development; Framework
- The Drive for Disclosure: What Matters and What Doesn’t
June 24, 2016 - Environmental Leader
- The Next Frontier in Sustainability
June 14, 2016 - Strategic Finance Magazine
- Companies Are Working with Consumers to Reduce Waste
June 9, 2016 - Harvard Business Review
- The State of the Sustainability Profession, 2016
June 7, 2016 - Greenbiz.com
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