The ISSB Request for Information (RFI) on its Agenda Priorities and all comment letters are posted here. ...
On 2 August 2023 the International Auditing and Assurance Standards Board (IAASB) issued for public comment its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. As the project page explains ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. ...
On 2 August 2023 the International Auditing and Assurance Standards Board (IAASB) issued for public comment its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. As the project page explains ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. ...
On 2 August 2023 the International Auditing and Assurance Standards Board (IAASB) issued for public comment its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. As the project page explains ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. ...
On 2 August 2023 the International Auditing and Assurance Standards Board (IAASB) issued for public comment its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. As the project page explains ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. ...
Reflecting on the G20’s current theme of One Earth, One Family, One Future, IFAC, acting in its role as the global voice of the accountancy profession, highlights the importance of inclusivity in underpinning sustainable development in its 2023 Call to Action. IFAC says the profession must approach sustainability, the public sector, small- and medium-sized entities (SMEs), and education with an inclusive approach to make sure that the opportunities of today and tomorrow are shared, and that economic and social development are truly sustainable. ...
Reflecting on the G20’s current theme of One Earth, One Family, One Future, IFAC, acting in its role as the global voice of the accountancy profession, highlights the importance of inclusivity in underpinning sustainable development in its 2023 Call to Action. IFAC says the profession must approach sustainability, the public sector, small- and medium-sized entities (SMEs), and education with an inclusive approach to make sure that the opportunities of today and tomorrow are shared, and that economic and social development are truly sustainable. ...
Reflecting on the G20’s current theme of One Earth, One Family, One Future, IFAC, acting in its role as the global voice of the accountancy profession, highlights the importance of inclusivity in underpinning sustainable development in its 2023 Call to Action. IFAC says the profession must approach sustainability, the public sector, small- and medium-sized entities (SMEs), and education with an inclusive approach to make sure that the opportunities of today and tomorrow are shared, and that economic and social development are truly sustainable. ...
The European Federation of Accountants and Auditors or SMEs (EFAA) has recently had an article published in the academic journal ‘Environment, Development and Sustainability’ on the role of small- and medium-sized accountancy practices (SMPs) in the sustainable transition of small- and medium-sized enterprises (SMEs). European and global economies are committed to accelerating their sustainable transition. An important step in realising this transition is to get robust corporate sustainability reporting. In this way, this paper focuses on the recent European developments setting new legislation and standards. Specifically, a survey questionnaire from a focus group of accounting experts examines the future role of SMPs in enabling this transition. The experts are all members of the EFAA. With its focus on SMPs, this paper performs a qualitative and quantitative analysis of the responses obtained. ...
The European Federation of Accountants and Auditors or SMEs (EFAA) has recently had an article published in the academic journal ‘Environment, Development and Sustainability’ on the role of small- and medium-sized accountancy practices (SMPs) in the sustainable transition of small- and medium-sized enterprises (SMEs). European and global economies are committed to accelerating their sustainable transition. An important step in realising this transition is to get robust corporate sustainability reporting. In this way, this paper focuses on the recent European developments setting new legislation and standards. Specifically, a survey questionnaire from a focus group of accounting experts examines the future role of SMPs in enabling this transition. The experts are all members of the EFAA. With its focus on SMPs, this paper performs a qualitative and quantitative analysis of the responses obtained. ...