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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
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.
United Nations Global Compact is a call to business everywhere to align their operations and strategies with ten universally-accepted principles in the areas of human rights, labour, environment and anti-corruption, and to take action in support of UN goals.
This provides an update on how fast the world moved toward sustainable energy goals between 2010 and 2012. It tracks progress toward universal access to modern energy, doubling the rate of energy efficiency improvements and doubling the share of renewable energy consumption in the global energy mix. The report also assesses whether the world is moving fast enough to achieve those goals by 2030.
With the growth in sustainability reporting, companies are increasingly seeking assurance on their sustainability reports. This brochure can be used when talking to clients about the value of sustainability assurance services provided by CPAs.
Allows users to find disclosures in 4,500 U.S. companies' annual filings relating to water availability, scarcity, quality, pollution, regulation and innovation.
Companies must set more aggressive targets to give earth a fighting chance at avoiding irreversible damage, according to a UK nonprofit.
- The Economy’s Missing Metrics
July 1, 2015 - New York Times
- "Business Can Be a Global Force for Good," Ban Says as General Assembly Honours UN Global Compact
June 29, 2015 - UN News Centre
- Interview with Georg Kell, Executive Director, UN Global Compact
June 25, 2015 - UN News Centre
- Can the Pope's Climate Encyclical Spur Corporate Action?
June 18, 2015 - Green Biz
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