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ISBN: 978-1-60815-314-5
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
Foreword
For more than 200 years, globalization and industrialization
have provided many societal benefits. They have contributed to
sustainable development dilemmas, including inequality and extreme
poverty, climate change, and other ethical and moral challenges. The
United Nation (UN)s 17 Sustainable Development Goals (SDGs) are a
universal set of goalscomprising 169 targets and multiple success
indicators for each targetto enable all UN members to respond
to these challenges and develop an agenda and policies to sustain
people, our planet, and prosperity over the next 15 years.
The 17 SDGs were officially adopted at a UN summit in New York in 2015 and became applicable in January 2016. IFAC
identified the eight Goals where the accountancy profession and professional accountants working in business and the
public sector have the most significant part to play in this new global agenda for sustainable development. As a first
step in the journey to explore the role of the global accountancy profession in furthering the SDGs, the IFAC Professional
Accountants in Business (PAIB) Committee held workshops at its two meetings in 2016 to discuss:
how the global accountancy profession can contribute to the success of the SDGs; and
what the SDGs mean for professional accountants, particularly those involved in helping their organizations understand
their role in the overall global sustainable development agenda.
To put the issue into perspective, at the first workshop, George Kyriacou, the Deputy Chief Finance Officer at the United
Nations Development Programme and a management accountant, shared the history and vision of the SDGs along with
their underlying principles. Participants in the PAIB Committee meetinginternational thought leaders in accountancy and
businessexplored the SDGs of particular relevance to accountants working in business and the public sector.
These workshops were supplemented by the contribution of the IFAC Professional Accountancy Organization (PAO)
Development Committee, which provided specific focus on the important contributions of PAO capacity building to the Goals.
I also want to thank Stathis Gould of IFAC for his work in bringing together these different voices, perspectives, and expertise.
This publication highlights the discussion, consensus reached, issues for ongoing debate, and a path forward for our entire
professionnot just accountants in businessto promote broad engagement with the SDGs for the benefit of society and
the sustainability of their own organizations.
This journey will require IFAC and its member organizations, representing almost three million professional accountants
worldwide, to consider their mission, strategies, and plans in the context of the SDGs. As a profession, we need to reflect
on, as well as articulate, how we contribute to the SDGs and their benefit to society. This publication can only be a start on
this journey; we hope that it inspires new thinking and a global conversation within and beyond the profession.
Charles Tilley
Chair
IFAC Professional Accountants in Business Committee
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The role business plays in achieving the SDGs is as critical as the role played by to The SDGs, Corporate Strategy,
governments, non-governmental organizations, and civil society. Globally, the and Corporate Reporting).
private sector accounts for the vast majority of jobs, capital flows, and an average Ultimately action is needed and some
60% of gross domestic product (GDP). The private sector needs to respond and companies, such as Novo Nordisk,
engage by connecting business strategies with the SDGs, developing business-led have stated that their efforts will be
solutions, and enhancing corporate sustainability. strategic and focused on taking action.
Governments are seeking public/private sector partnerships to create an agenda for Resources and support tools are
action. It is estimated that achieving the SDGs will cost between 1.5% and 4% of becoming available for businesses
global GDP. This leaves a significant gap between available funding and the levels committed to meeting the Goals. For
of investment required for necessary infrastructure and solutions, which will not be example, the World Business Council
met through governments domestic resource mobilization or aid alone. Public- on Sustainable Development and
private collaboration is an essential element of the SDG implementation efforts. the UN Global Compact, as well
as the Business Call to Action, are
According to the UN Global Compact and Accenture Strategy 2016 CEO
providing resources to help businesses.
Study, business leaders believe the SDGs provide an essential window of
The World Economic Forum has
opportunity to rethink approaches to sustainability. Of the CEOs participating
also published an article on how
in the survey, 89%said that commitment to sustainability is translating into real
businesses can help.
impact in their industry. This view is also backed up by PwCs Make It Your
Business: Engaging with the Sustainable Development Goals, which found
that 71% of businesses say they are already planning how they will engage with
the SDGs. Only 13% of businesses, however, have identified the tools needed to
assess their impact against the SDGs.
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
THE GLOBAL ACCOUNTANCY (PAOs) should continue to produce The specific professional skills of
PROFESSION accountants with the relevant skills and accountantsincluding in governance,
awareness to contribute to sustainable risk management and control, business
The profession is an essential driver of
and resilient organizations, capital analysis, and decision support, which
strong and sustainable organizations,
markets, and economies. involves measuring, reporting, and
financial markets, and economies.
providing assurance on financial and
As a result, it inherently has a crucial A strong accountancy profession,
non-financial datawill become
role in achieving the SDGs and meeting comprising highly trained ethical
increasingly in demand as the SDGs
the targets. accountancy and finance professionals,
gain traction (see Global Goals, Shared
serves the public interest by facilitating
The profession is well-positioned to Ambition).
economic activity, development, and
speak with one voice on issues relevant
decision making by responsible and
to all economies and societies. Building
effective government and business
on a strong and diverse profession,
leadership.
professional accountancy organizations
The Institute of Chartered Accountants of England and Wales (ICAEW) Sustainable Business Initiative highlights
that the profession:
has a history of uniting to serve the public interest by creating public goods in the form of common bases of
measurement, reporting, and assurance;
understands the situation around each Goal, the interconnectivity of the Goals, and the need to measure
progress, which will require huge amounts of datadata that will need accountants to make sense of and to
build trust in; and
has a distinguished record of building strong local institutions, which will be necessary to achieve the Goals.
Going forward, PAOs can broadly 1. MAINSTREAMING THE SDGS: 2. IMPLEMENTING THE SDGS:
play three key roles in contributing What is the role that PAOs play in What role do PAOs play in the
to the 2030 Agenda for Sustainable the planning and preparation of implementation of interventions
Development. Within each of these SDG-based national development linked to the SDG targets?
are various questions that PAOs strategies? How will PAOs help boost
might consider to further focus Once targets are prioritized and accountability during the
their contributions to the Goals. mainstreamed into national or implementation process and
IFAC looks forward to a continuing local plans and budgets, how will not just post facto?
dialogue within and beyond the sectors collaborate to achieve the
profession around these areas, SDGs? 3. MONITORING THE SDGS:
and other ways the profession How can such targets be Which specific indicators may
can make a difference. incorporated into business be useful when measuring and
strategies and plans? reporting a PAOs contribution
to the SDGs?
How will the profession help
governments improve existing How can PAOs help support the
budget systems to deliver collection and analysis of data?
the SDGs?
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include:
4.3: Ensure equal access for all women and men to affordable and quality
technical, vocational, and tertiary education, including university.
4.6: Ensure that all youth and a substantial proportion of adults, both men
and women, achieve literacy and numeracy.
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include:
THE PROFESSIONS PRIORITIES IN utilize, and engage with all talents the Philippines, and more than half
DELIVERING GENDER EQUALITY and capabilities, especially women of all new CPAs in the US. But the
(a broader definition of diversity is problem is not yet solvedespecially
Although inclusion is a business
addressed by Goal 10). when looking at leadership positions.
opportunity (see Why Diversity
For example, in the US, while women
Matters from McKinsey), it is a A diverse profession is a resilient
represent almost half of all professional
challenge for many organizations, profession. In many countries fewer
staff at accounting firms, only 21% of
including the accountancy profession women than men enter the account-
all firm partners are women. Although
as a whole. Like any institution or ancy profession. Equally important, the
well below gender parity, this is a
business, the profession is able to fulfill rates of women reaching leadership
high proportion within the profession
its greatest potential when it draws roles in accountancy and finance
globally, much higher than in emerging
members and leaders from the widest are often low. There have been
and developing economies, where
possible pool of talent. Accountancy, important successes in some nations
women comprise less than 5% of
like all professions, businesses, and regionswomen make up 75%
partners in accounting firms.
and industries, needs to embrace, of accountants in Singapore, 69% in
KEY CONSIDERATIONS
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include:
THE PROFESSIONS PRIORITIES IN DELIVERING DECENT WORK AND size and growth of the profession
ECONOMIC GROWTH with the development of economies.
The professions impact on better
Economic growth has a wide impact on many of the SDGs, including ending
information, reporting, measurement,
poverty (Goal 1). This SDG highlights two different but related elements for the
and decision making is decisively
professions attention.
associated with improved living
The first is the need for accountants to deploy their professional skills and standards and the health, well-being,
competences to help foster resilient and responsible organizations (linking to and prosperity of nations and their
Goal 12). Business in the 21st century requires responsible leaders who direct citizens. Where developed, the
company strategies and operations with a view to achieving sustainable profession is an important influence
economic, social, and environmental performance. This is the essence of the on the creation and maintenance of
seminal King Code of Governance for South Africa: social and environmental strong and trustworthy institutions
responsibility and economic viability cannot stand in isolation from each other. (Goal 16), which are ultimately the
This vision is being embraced by a small but increasing number of organizations. basis for improving peoples welfare.
The scope of influence of many accountants working in business and the The professions capacity to address
public sector affords them an important role in facilitating responsible behavior constraints to sustainable growth
and decisions leading to resilient and successful organizations. As finance such as fraud and corruption, poor
professionals, they need to ensure that short-, medium-, and long-term financial, public sector governance and financial
social, environmental, and reputational consequences are taken into account in management, poor accounting and
decision making. auditing practicesis important as
these directly affect the drivers of
The second and broader element is the contribution of the profession to
economic development, including
greater prosperity and improved living standards. Research conducted by
domestic and foreign investment.
the Centre for Economics and Business Research for IFAC associated the
Providing high-quality financial
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
KEY CONSIDERATIONS
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
Goal 9: Industry,
Innovation, Infrastructure
BUILD RESILIENT INFRASTRUCTURE, PROMOTE
INCLUSIVE AND SUSTAINABLE INDUSTRIALIZATION,
AND FOSTER INNOVATION
The 2030 targets for this Goal most relevant to the profession include:
THE PROFESSIONS PRIORITIES making the investments that drive activities, as well as through integrated
IN DELIVERING INDUSTRY, inclusive, sustainable growth. The reporting. They are in a unique position
INNOVATION, INFRASTRUCTURE Business Twenty (B-20), a forum where to make a business case for investment
the private sector produces policy in infrastructure development, in
This Goal highlights the
recommendations for the Group both private and public sectors, that
interconnected nature of all the
of Twenty (G-20) nations, issued integrates sustainability and value
Goals. Transformational change in
its Infrastructure & Investment creation within the decision-making
infrastructure, including in the energy,
Taskforce report in 2014, which process.
transportation, and building sectors, to
detailed this connection and the
meet climate change goals (Goal 13) The involvement of accountants in
importance of integrated reporting.
will require large-scale private sector supporting investments in research and
Integrated reporting promotes
engagement. This clearly demonstrates development (R&D) is also important
integrated thinking about a broader
that climate change mitigation policies to help ensure such investments are
view of capital than todays financially
need to be considered in a broader well managed and deliver against
focused business reporting, which
policy context that covers an enabling objectives. Within the R&D process,
supports both investment and
investment framework through accountants will typically be involved
innovation.
partnerships (Goal 17). in identifying projects that support
Accountants in business and strategy, planning, design, and
High-quality economic infrastructure
government enable confidence in production decisions that meet needs
underpins economic activity, both
financing infrastructure by providing while also being cost effective, and
within and across national borders.
critical services in decision analysis, then evaluating the effectiveness of the
It is one of the most powerful levers
due diligence, business advice, anti- R&D carried out.
available to support business in
corruption and money laundering
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
KEY CONSIDERATIONS
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include:
THE PROFESSIONS PRIORITIES opportunities presented by the SDGs understanding of the disparate sources
IN DELIVERING RESPONSIBLE and reducing risk. For companies and drivers of longer-term value to
CONSUMPTION AND PRODUCTION to seize the SDGs as business enable better strategy development
opportunities, they need to view and implementation through changes
Private sector expectations have sustainability goals as a part of the to the business model. Financial
clearly advanced to higher level with fabric of their organizationan reports are critical but not sufficient in
the SDGs. A recent trend is for codes integral part of financial, strategic, discharging a governing boards duty
of corporate governancesuch as and operational goals. to be accountable. Integrated thinking
the King Code of Governance for
and reporting provide the means and
South Africa and the UK Corporate Accountants in business need to build
additional incentives for CFOs, and
Governance Codeto highlight the on their traditional role of optimizing
business processes and avoiding waste their finance teams, to focus on the
responsibility of directors for their
and stay abreast of innovation and information and the decisions that
companys sustainable success by taking
emerging technologies in their industry matter to a company and its potential
long-term objectives into account in
to make sure that they are supporting success.
their decision making. The implication
is that delivering value to shareholders the development of products, services, The profession has a significant role in
is an outcome of a companys business and processes that are profitable and facilitating responsible organizations
model and activities, not the primary contribute directly or indirectly to and markets that can better serve
objective. The new normal is an the SDGs. society and thrive over time. There is
expectation that organizations deliver Goal 12 will also place a new demand a long way to go before business and
a net-positive contribution to the on corporate reporting, and require a industry can make a full contribution to
environment, economy, and society new level of transparency that needs to sustainable development wherever they
rather than merely being less bad demonstrate how corporate objectives operate, and accountants in business
than competitors. and activities contribute to responsible have significant scope to enhance their
consumption and production. contribution to this process.
Goal 12 is particularly relevant to
accountants in business. Integrating The information and analysis
sustainability into business and accountants in business provide
corporate governance is key for to support decision making needs
seizing the most important business to include a more expansive
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
KEY CONSIDERATIONS
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include:
THE PROFESSIONS PRIORITIES ON Accountants in business play a critical reporting, such as environmental profit
CLIMATE ACTION role in supporting their organizations and loss statements and integrated and
in responding to climate change and sustainability reporting, which provide
The December 2015 Paris
its impacts. First and foremost, they insights to investors, employees, and
Agreement of the UN Framework
can help make the case for climate other stakeholders on an organizations
Convention on Climate Change is
action by framing climate change climate change performance.
essential in achieving this Goal, and
opportunities and risks in a business
sets the context. The profession can do
context. Connecting this Goal to
much to support governments, capital
business objectives and long-term
markets, and organizations implement
business resilience is important in
plans for climate change mitigation
gaining wide-spread support and
and adaptation in line with the Paris IFAC encourages professional accountants
ensuring business sustainability.
Agreement. to use their professional status and skills
The objective performance data and
In certain roles, accountants have to contribute to organizational efforts
insights accountants in business can
specific responsibilities in delivering
provide should include material climate
to integrate climate change risk into
accountability against climate organizational strategy, finance, operations,
change issues and help establish
change targets. For example,
auditors general play a major role
and monitor appropriate targets and and communications.
goals for emissions management
in holding governments to account IFAC Letter of Support to the UN Framework
and abatement. Their reporting and
for performance, including against
communication skills can be applied
Convention on Climate Change
climate goals and targets.
to developing enhanced forms of
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
KEY CONSIDERATIONS
Support market-based policy initiatives, such as by the Climate Disclosure Standards Board (CDSB),
carbon pricing, as a key policy lever to encourage an international consortium of business and non-
necessary efficiency gains and investment in governmental organizations that also works to
new technology and cleaner energy, as well as advance and align corporate reporting to equate
to ensure a level competitive playing field. natural capital with financial capital, and helps provide
Encourage and support consistency, accessibility, investors with decision useful information via the
and usefulness of climate-related disclosure and mainstream corporate report through its framework
reporting. The profession supports the Financial for reporting information.
Stability Board (FSB)s Task Force on Climate- Keep accountants informed of how they can
Related Financial Disclosures, which recognizes that support their organizations efforts to lower
users of climate-related financial disclosure commonly carbon emissions and adapt to climate change.
identify inconsistencies in disclosure practices, a This will encourage self-analysis and awareness of
lack of context for information, and incomparable how the accountants skill set and competences can
reporting as major obstacles to incorporating climate- be applied to climate action, for example, by helping
related risks as a consideration in their investment, organizations identify and understand climate risk and
credit, and underwriting decisions over the medium measure and provide assurance on carbon data.
and long term. The FSBs work is also supported
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include:
THE PROFESSIONS PRIORITIES IN DELIVERING PEACE AND JUSTICE AND Given the vast monetary sums
STRONG INSTITUTIONS channeled through governments,
effective public sector financial
Without peace, stability, human rights, and effective governancebased on the
management is vital to a global
rule of lawachieving sustainable development goals will remain elusive.
solution. Delivering strong
The SDGs emphasize good governance focused on smart regulation, rule of organizational cultures rooted in
law, and well-functioning national institutions. Transparent institutions and good governance and ethics supports
justice systems also enable a stable and fair playing field for business operations. governments and other public sector
For many emerging and developing economies, the priority is to bring about organizations in developing policies
governance, investment, trade, and competition policies that contribute to good that deliver resilient public services,
business and entrepreneurship. reduce fraud and corruption, and
ultimately foster more equitable
In particular, fraud and corruption are a threat to achieving the SDGs. Goal16 is
development of economies.
referred to by some as the peoples Goal because fraud and corruption hinder
business, constrain competition, divert resources away from those who need it, The profession encourages strong
reduce public investment, and deter foreign investment. Sustainable development collaboration and commitment from
efforts can be futile in an environment of poor governance and corruption. the private, public, and regulatory
communities to fight bribery and
The professions capacity to address constraints to sustainable growth, such as
corruption by, for example, its
poor governance, fraud and corruption, poor public sector financial management,
involvement in the Organisation
and inadequate accounting and auditing practices, is important as these directly
for Economic Co-operation and
affect the drivers of economic development, including domestic and foreign
Developments Ministerial Meeting on
investment. A significant basis for sound capital markets and resilient companies,
Anti-Bribery in March 2016, where
as well as effective and efficient public service delivery, is high-quality, reliable
IFAC President Olivia F. Kirtley
financial and non-financial information.
spoke about the role of accountancy
Transparent, consistent, and robust anti-bribery and corruption measures must be in combating bribery.
applied across both public and private sectors.
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
Transparent, responsive, and The role of Supreme Audit Institutions organizations in the public and private
accountable institutions are a vital part (SAIs) and Courts of Auditors in helping sectors. This involves creating a culture
of what it takes to improve lives and governments achieve international of ethical behavior within and beyond
implement a sustainable development goals is also critical, as described in finance teams and supporting ethical
agenda. Together with properly the IMF Public Financial Management practices, such as combating and
governed financial systems, they help blog, How National Audit Offices eliminating fraud and corruption.
provide a stable environment within Can Support Implementation of
The Code of Ethics has also recently
which business can operate, and the SDGs. Strong external public
been updated to provide a pathway
reduce the costs and risks of doing audit ensures public accountability.
for professional accountants to
business. Strong institutions are based With their independent and objective
disclose potential non-compliance
on good governance, which is also work, the International Organization of
situations to appropriate public
rooted in open budgeting and sound Supreme Audit Institutions (INTOSAI)
authorities without being constrained
financial reporting. Accrual accounting and its SAI members on achieving
by the ethical duty of confidentiality.
and budgeting help governments and accountability for the MDGs should be
It places emphasis on the role of
public sector organizations develop continued with the SDGs.
senior-level accountants in business
policies and programs that deliver
On a personal level, professional in promoting a culture of compliance
sustainable, resilient public services and
accountantsthrough demonstrating with laws and regulations and
stronger economies, ultimately leading
ethical and professional conduct by prevention of non-compliance within
to more confident foreign investors
complying with the Code of Ethics their organizations, such as enabling
(see Incomplete Public Accounting
for Professional Accountantshave a more timely response to fraud.
threatens Africas Welfare and
enormous scope to positively influence
Growth, Financial Times).
KEY CONSIDERATIONS
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
STRENGTHEN GOVERNANCE
Acknowledge that strong governance in the public and private sectors is at the hear
of accomplishing the G-20 objectives of recovery, growth, and stability, as well as
combating fraud and corruption and restoring public trust and integrity.
Trust and Integrity: The Accountancy Professions Call for Action by the G-20, 2016
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
The 2030 targets for this Goal most relevant to the profession include: THE PROFESSIONS PRIORITIES
FOR PARTNERSHIPS TO ACHIEVE
17.1: Strengthen domestic resource mobilization, including through THE GOALS
international support to developing countries, to improve domestic
The SDGs will not be achieved without
capacity for tax and other revenue collection.
businesses supporting partnerships to
17.3: Mobilize additional financial resources for developing countries from pursue shared objectives or address
multiple sources. systemic challenges. Partnerships
can be across the value chain, within
17.9: Enhance international support for implementing effective and their sector or with governments and
targeted capacity building in developing countries to support national civil society organizations. Strong
plans to implement all the Sustainable Development Goals, including partnerships and collaboration are
through North-South, South-South, and triangular cooperation. the most important ingredients in
achieving the SDGs. Cross-sector
17.13: Enhance global macroeconomic stability, including through policy institutional partnerships ensure every
coordination and policy coherence. Goal has the support and resources
it needs.
17.14: Enhance policy coherence for sustainable development.
IFAC, on behalf of the global
17.16: Enhance the Global Partnership for Sustainable Development, accountancy profession, will continue
complemented by multi-stakeholder partnerships that mobilize and share to partner with stakeholders, including
knowledge, expertise, technology, and financial resources, to support the PAOs, INTOSAI, governments,
accountancy firms, international
achievement of the Sustainable Development Goals in all countries, in
donors and other development
particular developing countries.
agencies, regulators, and others to help
maximize contribution to the SDGs.
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
KEY CONSIDERATIONS
IMPORTANT PARTNERSHIPS
IFAC and our member organizations work with, and through, others to
make an effective contribution to the SDGs. Partners include:
PAOs, thereby contributing to strong national, regional, and local
systems for sustainable organizations, markets, and economies;
governments and business, enabling a political and business
contribution to the SDGs;
regulators, thereby ensuring that regulation facilitates rather than
hinders the contributions of the profession and business, and
enabling investment to achieve desired outcomes;
development agencies, thereby contributing to the financing and
investment of the development of the accountancy profession;
the six largest international accounting networks, the Organisation
for Economic Co-operation and Development, and the Global
Initiative for Fiscal Transparency to implement accrual-based financial
reporting as part of Accountability. Now;
the Natural Capital Coalition and its Natural Capital Protocol to
identify, measure, and value natural capital so that it is visible
and understood when making decisions, which also enables the
professions contribution to Goals 14 and 15;
the A4Ss work with CFOs and PAOs on embedding sustainability and
sustainable development;
the International Integrating Reporting Councils efforts to achieve an
integrated approach to corporate reporting, enabling better quality
and more meaningful reporting that acts as a catalyst for behavioral
change and long-term thinking;
the Global Reporting Initiative to enable accessible, timely, and
comparable sustainability information through its Sustainability
Reporting Standards; and
the UN Global Compact and UN Conference on Trade and
Development to facilitate corporate sustainability and broader-
based reporting.
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THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
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