IFAC's Points of View

IFAC's Points of View show where we stand–as the voice of the global accountancy profession–on key policy issues impacting the profession and society. They represent IFAC's official position on the topic.

In the coming months, we will continue to voice the profession's perspective on issues from audit quality and anti-corruption efforts to climate change and corporate governance.

 

Climate Action

Climate change is an urgent, global, and systemic issue that can threaten the sustainability of organizations, markets, and economies. It presents both physical risks and transition risks. A low-carbon transition will change how economies operate creating both uncertainty and significant opportunities.

Fighting Corruption and Money Laundering

The consequences of corruption are significant and widespread, from direct costs to individuals and society, to encouraging criminal behavior and undermining trust in institutions. Grounded in a strong ethical code, professional accountants across the globe play a critical role in the fight against corruption.

Enhancing Corporate Reporting

Corporate reporting should capture all relevant information about organizations. However, investors and other stakeholders are demanding more, higher-quality information and insights about company performance, risks, opportunities, and long-term prospects than are available from the conventional financial reporting process.

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