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  2. Sustainability Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Sustainability_Accounting...

    The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...

  3. International Sustainability Standards Board - Wikipedia

    en.wikipedia.org/wiki/International...

    The Climate Disclosure Standards Board (CDSB) was formed in 2007 in London as part of the Carbon Disclosure Project that began in 2002. The International Integrated Reporting Council (IIRC) was formed in London in August 2010 with the participation of several stakeholders including the Global Reporting Initiative, International Accounting Standards Board, U.S. Financial Accounting Standards ...

  4. Sustainability accounting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_accounting

    The development reveals two distinct lines of analysis. The first line is the philosophical debate about accountability, if and how it contributes to sustainable development, and which are the necessary steps towards sustainability. This approach is based on an entirely new system of accounting designed to promote a strategy of sustainability.

  5. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

  6. List of Sustainable Development Goal targets and indicators

    en.wikipedia.org/wiki/List_of_Sustainable...

    This List of SDG targets and indicators provides a complete overview of all the targets and indicators for the 17 Sustainable Development Goals. [1][2] The global indicator framework for Sustainable Development Goals was developed by the Inter-Agency and Expert Group on SDG Indicators (IAEG-SDGs) and agreed upon at the 48th session of the United Nations Statistical Commission held in March 2017.

  7. Triple bottom line - Wikipedia

    en.wikipedia.org/wiki/Triple_bottom_line

    The Kyoto Protocol relies on some measures of this sort, and actually relies on some value of life calculations that, among other things, are explicit about the ratio of the price of a human life between developed and developing nations (about 15 to 1). While the motive of this number was to simply assign responsibility for a cleanup, such ...

  8. International Ethics Standards Board for Accountants

    en.wikipedia.org/wiki/International_Ethics...

    IFAC supports and promotes the development, adoption, and implementation of high-quality international standards, including the Code. IFAC periodically issues a Global Status Report on the adoption of international standards, including the IESBA Code. The most recent Global Status Report was issued in October 2019. [8]

  9. Sustainability standards and certification - Wikipedia

    en.wikipedia.org/wiki/Sustainability_standards...

    Most standards refer to the triple bottom line of environmental quality, social equity, and economic prosperity. [2] A standard is normally developed by a broad range of stakeholders and experts in a particular sector and includes a set of practices or criteria for how a crop should be sustainably grown or a resource should be ethically harvested.