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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.
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
Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
Helps the accountancy profession facilitate sustainable organizations, financial markets, and economies by taking into account economic, environmental, and social considerations for project appraisal and investment decisions.
The Framework, including the Sustainability Reporting Guidelines (the Guidelines), sets out the Principles and Standard Disclosures organizations can use to report their economic, environmental, and social performance and impacts. GRI is committed to continuously improving and increasing the use of the Framework, which is freely available to the public.
Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. CPA Australia sought in a measured way to demystify these current circumstances, and in so doing provide the basis of a possibly more certain way forward.
This report is prepared as part of a global initiative headed by Professor Robert Eccles, Harvard Business School, draws out in detail the current and historical context of corporate law affecting these key areas of challenge.
Narrated by Academy Award-winner Jeremy Irons, this "mockumentary" video, hammers home the stark reality of California's plastic bag pollution situation.
David York explains how professional accountants can help businesses improve competitiveness by becoming greener.
Five case studies examining capital investment appraisal from a management accounting and integrated thinking perspective.
- ‘Socially Responsible’ Investing has Beaten the S&P 500 for Decades
May 21, 2015 - MarketWatch
- ICAI Issues Norms for CSR Accounting by Companies
May 21, 2015 - Times of India
- Can Sustainability Standards Build Stronger Businesses and Better Informed Investors?
May 7, 2015 - Forbes
- Corporate Reporting Giants Publish Reporting Framework Navigation Tool
May 6, 2015 - Environmental Leader
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