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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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
The 2015 edition of the handbook includes new and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing™ to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports).
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.
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
This offers guidance in achieving a dynamic and circular management process for enhancing reporting processes.
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.
The report provides guidance for institutional investors on best practices in the space of climate-related disclosures. It highlights how investors face a ‘Frankenstein’-like challenge of of ‘stitching together best practice’, combining approaches from different sources.
This report examines empirically the current practice with regard to integrated reporting according to the <IR> Framework among the 104 original participants (companies) of the IIRC Pilot program.
This report explains how integrated thinking and reporting can help the public sector consider how to make the most of resources, encourage the right behaviors and demonstrate to stakeholders how they are achieving the strategy and creating value over the short and longer term.
- These Are the World's Most Sustainable Cities
September 26, 2016 - World Economic Forum
- The Business Case to Mobilize against Climate Change: Jobs and Innovation
September 23, 2016 - Fast Company
- How to Succeed at Sustainability (And Why Greenwashing Doesn´t Work)
September 15, 2016 - Forbes
- Climate Looms Large on Investment Risk Radar
September 9, 2016 - In the Black
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Types of Resources