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Accounting links (International & national accounting organisations, EU, UK, USA, Canada, Australia, etc.). PAGEREF _Toc364529380 \h 400


International organisations. PAGEREF _Toc364529381 \h 400


European Union / European countries. PAGEREF _Toc364529382 \h 414


United Kingdom (UK) PAGEREF _Toc287203280 \h 342


USA, Canada, Australia, India ... PAGEREF _Toc287203281 \h 351


Other PAGEREF _Toc287203282 \h 373



Big international accounting and auditing firms. PAGEREF _Toc287203283 \h 377



Collections of company financial reports. PAGEREF _Toc287203284 \h 380










Accounting links (International & national accounting organisations, EU, UK, USA, Canada, Australia, etc.)



International organisations




·         IASB International Accounting Standards Board - Website of the IFRS Foundation and the IASB > e.g.

o        Standards developments >

§         Work plan for IFRSs >

·         Management Commentary > e.g.

o        IFRS Practice Statement (9 December 2010; .pdf has 32 pp.) - Management Commentary: A framework for presentation

§          Management commentary is one of the most interesting parts of the annual report. It provides management with an opportunity to add context to the published financial information, and to explain their future strategy and objectives. It is also becoming increasingly important in the reporting of non-financial metrics such as sustainability and environmental reporting.

§          The publication of this Practice Statement will benefit both users and preparers by enhancing the international consistency of this important source of information.

§          :

·          ... That type of commentary will help users of the financial reports to understand, for example: also

o         (c) how non-financial factors have influenced the information presented in the financial statements.

·          … Management commentary should set out the critical financial and non-financial resources available to the entity and how those resources are used in meeting management’s stated objectives for the entity.

·          … Management commentary should include a clear description of the entity’s financial and non-financial performance, the extent to which that performance may be indicative of future performance and management’s assessment of the entity’s prospects.

·          … Management should provide an analysis of the prospects of the entity, which may include targets for financial and non-financial measures.

·          … Management should disclose performance measures and indicators (both financial and non-financial) that are used by management to assess progress against its stated objectives.

o        Exposure draft (June 2009; .pdf has 34 pp.)

§          On 23 June 2009 the International Accounting Standards Board (IASB) published for public comment a proposed non-mandatory framework to help entities prepare and present a narrative report, often referred to as management commentary.


·         Comment letters

o         Comments were due by 1 March 2010, the comment period has now closed.

o        Discussion paper (October 2005; .pdf has 96 pp.)

§          »The Board asked the Financial Reporting Standards Board (FRSB) of the Institute of Chartered Accountants of New Zealand to provide staff to lead the project. The UK Accounting Standards Board (ASB), the Canadian Institute of Chartered Accountants (CICA) and the Deutsches Rechnungslegungs Standards Committee e.V. (DRSC) were asked to provide staff to assist with research and drafting.«







·        IFAC International Federation of Accountants > e.g.

o        About IFAC >

§         IFAC Committees:

·        Professional Accountants in Business (PAIB) > e.g.

o       Activities and Interest Areas > e.g.

§         Governance and Ethics

§        Sustainability and Corporate Responsibility >> e.g.

·         Project and Investment Appraisal for Sustainable Value Creation: International Good Practice Guidance (29 November 2012)

·         Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business (6 February 2012; .pdf has 30 pp.)

o        See also related article at Accounting Today: Accountants Pressed to Provide Non-Financial Information (6 February 2012; By Michael Cohn)

·        IFAC Sustainability Framework 2.0 (March 2011; .pdf has 98 pp.) >

o       Business Strategy Perspective

o       Operational Perspective

o       Reporting Perspective

§         Business Reporting

·         Integrating the Business Reporting Supply Chain (March 2011) - A report based on recommendations from key business leaders from around the world

·         In the final phase of this project, the project group interviewed 25 key business leaders from around the globe on what should be done to improve corporate governance, business reporting, and auditing in the aftermath of the financial crisis. > see

o        Financial Reporting Supply Chain: Themes 1 (June 2010) – 5 (March 2011)

·         In response to the report, Financial Reporting Supply Chain: Current Perspectives and Directions (March 2008), IFAC established a project group to study progress in the areas of governance, financial reporting, and auditing aimed at meeting investor needs. Its first output, Developments in the Financial Reporting Supply Chain-Results from a Global Study among IFAC Member Bodies was issued in February 2009. This study indicated that, although some progress had been made, several significant issues remain unresolved.

o        Meetings

o        >> 

§         PAIB eNews is an electronic communication issued three to four times per year. - Also »Topics Related to Sustainability«

§         Issues & Insights >

·        Governance & Sustainability: also

o       Recent Governance & Sustainability Resources

§         Publications & Resources > e.g.

·        Issues & Interest Area:

o       Governance & Sustainability

§         News & Events > e.g.

·        Issues & Interest Area:

o       Governance & Sustainability

·         >> e.g.

o         IFAC Issues Policy Position Paper on Enhancing Organizational Reporting (11 October 2013; .pdf has 8 pp.) - … to emphasize the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.

o         Integrating Good Governance Leads to Sustainable Success (25 October 2012) >

§          Integrating Governance for Sustainable Success (.pdf has 44 pp.)

o         Changing Roles and Employer Expectations Define Areas of Competency for Professional Accountants in Business (9 August 2011) >

§          Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Success (.pdf has 27 pp.)

·          This paper aims to support the global accountancy profession in responding to changing expectations of society, financial markets, and organizations, and to promote and contribute to the value of professional accountants in business to their organizations.

·          It does this by:

o         Reviewing significant macroeconomic and societal challenges. Key challenges include moving to a model of sustainable economies and corporate responsibility where organizations pursue a more sustainable and ethical path; balancing the need for compliance with the need to remain competitive within an increasingly global economy; and the long-term affordability and accountability of public services. …

o         IFAC and the Prince’s Accounting for Sustainability Project Collaborate to Promote Sustainable Organizations (4 May 2010; (A4S))

§          ... entered into a memorandum of understanding ...

§          Key priorities to support the work of professional accountants in embedding sustainable practices include:

·          Raising awareness and facilitating sharing and collaboration across the global accountancy community, ...

·          Establishing an international integrated reporting committee ... (IIRC)

·          Incorporating accounting for sustainability within professional training and education.

o         Sustainability and the Role of Professional Accountants in Business Subject of Two New IFAC Papers (29 August 2006)

§          The first information paper, Why Sustainability Counts for Professional Accountants in Business (.pdf has 11 pp.), provides an overview of enterprise sustainability and sets out the business case for addressing the risks and opportunities of sustainable development at the enterprise level. It also discusses the ways in which professional accountants in business, especially those working for organizations with significant environmental or social impacts, will be involved with the measurement, recording and interpretation of sustainability-related information.

§          Professional Accountants in Business - At the Heart of Sustainability? (.pdf has 43 pp.), the second paper, provides first-hand commentary from eleven senior professionals working in various enterprises around the world on the role of PAIBs and the challenges they face in promoting and implementing sustainable development strategies.

o         IFAC Consultation Paper Explores Assurance Aspects of Proposed Sustainability Reporting Guidelines (9 February 2006)


§         IFAC Global Knowledge Gateway (accountancy news, views, resources) >

·         Business Reporting > also

o        Resources > also

§         Topic Subcategories: also

·         integrated reporting

·         non-financial reporting

·         sustainability reporting

·         Ethics

·        Sustainability > also

o        Resources > also

§         Topic Subcategories: also

·         accounting for sustainability

·          corporate social responsibility

·         natural capital valuation and measurement

·         sustainability assurance

·         sustainability management

·        sustainability reporting

·          sustainability strategy

·          sustainable development


§         Independent Standard-Setting Boards:

·         Auditing and Assurance = IAASB International Auditing and Assurance Standards Board


§        Search: IFACnet

·         IFACnet "spiders" (or searches) the publicly available sections of participating websites - generally IFAC members, associates and related organization. It sorts, indexes and filters thousands of documents and web pages and returns a list of the items most relevant to your search query.







·         UNCTAD United Nations Conference on Trade and Development >>

o       ISAR Corporate Transparency Accounting (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

§         »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«

§         > e.g.


o       Publications: e.g.

§         2010 Review of the Implementation Status of Corporate Governance Disclosures: An Inventory of Disclosure Requirements in 22 Frontier Markets (.pdf, 14 October 2010, 28 pp.)

§          Investment and Enterprise Responsibility Review - Analysis of investor and enterprise policies on corporate social responsibility (.pdf, 1 September 2010, 96 pp.; Prepared by Anthony Miller and Jem Bendell)

·          Launched at Sustainable Stock Exchanges 2010 (part of the World Investment Forum, 6-9 September, 2010, Xiamen, China)

§         International Accounting and Reporting Issues 2008 Review (.pdf, 2010, 174 pp.)

§         2009 Review of the implementation status of corporate governance disclosures: an inventory of disclosure requirements in 24 emerging markets (.pdf, 8 October 2009, 21 pp.)

§         2009 Review of the implementation status of corporate governance disclosures: an examination of reporting practices among large enterprises in 12 emerging markets (.pdf, 6 October 2009, 23 pp.)

·         Areas of Work > e.g.

o       Corporate Governance Disclosure

§         The aim of this project was to assist developing countries and countries with economies in transition in identifying and implementing best corporate governance practices to achieve better transparency, financial disclosure and accountability.

§         > e.g.

·         Guidance in Good Practices in Corporate Governance Disclosure (.pdf, June 2006, 52 pp.)

o         This guidance is a technical aid for regulators and companies, particularly in developing countries and transition economies. The purpose of the guidance is to help those responsible for preparing company reports to produce disclosures on corporate governance that address the major concerns of investors and other stakeholders.

o         UNCTAD draws upon recommendations for corporate governance disclosure contained in documents from other international organizations and national governments, as well as the deliberations of the ISAR. For reference purposes, the guidance also contains a list of national and international resources on corporate governance disclosure.

o        > e.g.

§         Chapter 2: Non-Financial Disclosures > also »Material Issues Regarding Stakeholders, and Environmental and Social Stewardship«

·          an issues paper on implementation of corporate governance disclosure requirements (.pdf, 2003, 17 pp.)

·         five case studies on implementation of corporate governance disclosure (2003; Brazil, France, Kenya, the Russian Federation, the United States)

·          Selected Issues in Corporate Governance: Regional and Country Experiences (.pdf, 2003, 65 pp.)

o       Corporate Responsibility Reporting > e.g.

§         Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)

·          ... UNCTAD extends special appreciation to Nancy Kamp–Roelands from Ernst & Young, Netherlands for acting as Chairperson of the ISAR Consultative group that worked on this project between 2004 and 2007...

·          … The objective of this guidance, which has been developed with reference to the Global Reporting Initiative (GRI) Guidelines and the International Financial Reporting Standards (IFRS), is to provide detailed guidance on the preparation of reports using the selected indicators…

§         2008 review of corporate responsibility reporting

§         2008 review of the corporate responsibility performance of large emerging market enterprises

§         Disclosure of the Impact of Corporations on Society (2004; .pdf has 121 pp.)

o        Environmental Accounting and Reporting >

§         Eco-efficiency Indicators

·         ISAR Sessions, Topics and Documents > e.g.

o        27th session (Geneva, 13–15 October 2010)

§         Co-organized with: The International Federation of Accountants (IFAC): Accountancy Summit on Corporate Governance Reform Looks Beyond the Global Financial Crisis

·         Professor Mervyn King, author of the King Code on Corporate Governance, was the keynote speaker.

·         With an eye to helping prevent future financial crises, they collectively supported the following points: also

o         The accountancy profession has a key role to play in strengthening corporate governance and facilitating the integration of governance and sustainability into the strategy, operations, and reporting of an organization.

o         Boards should be focused on the long-term sustainability of their businesses. As such, corporate governance reform must include strengthening board oversight of management, positioning risk management as a key board responsibility, and encouraging remuneration practices that balance risk and long-term (social, environmental, and economic) performance criteria.

·         Publications >

o       Environmental, Social and Governance Disclosure


§         Meetings >>

·         Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirtieth session (6-8 November 2013) >

o        Documents >

§         Best practice guidance for policymakers and stock exchanges on sustainability reporting initiatives (.pdf, 28 August 2013, 23 pp.; Or here (.pdf))

o         >> 

§          UNCTAD's Investment Policy Framework for Sustainable Development (IPFSD; Launched on 26 July 2012)

o         >> 

§         Corporate Governance in the Wake of the Financial Crisis: Selected international views (February 2011; .pdf has 184 pp.)

·         See also

o        related article at SocialFunds: Will Corporate Governance Reform Become Reality? (8 March 2011) - A report from the United Nations Conference on Trade and Development (UNCTAD) documents corporate governance failures that led to the financial crisis and provides recommendations for reform.







·         IOSCO International Organisation of Securities Commissions





·         INTOSAI International Organization of Supreme Audit Institutions >>

o        Working Group on Environmental Auditing




·         IRCA International Register of Certified Auditors > e.g.

o        Certification programs > e.g.

§         Sustainability assurance practitioner





·         ICGN International Corporate Governance Network > e.g.

o        Policy Committees >

§         Integrated business reporting committee





·         HRH The Prince of Wales (UK) >> e.g.

o        Accounting for Sustainability Project (A4S) >

§         Accounting Community >

·        Accounting Bodies Network (ABN) > also

o       ABN resources and upcoming events

§         >> 

·         Accounting for Sustainability Community





·        <IR> Integrated Reporting (IIRC - International Integrated Reporting Council)

o         Integrated Reporting demonstrates the linkages between an organisation’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organisation is really performing.

o         The Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI) announced the formation of the International Integrated Reporting Committee (IIRC) on Monday 2nd August 2010.

o         The IIRC, is a powerful, international cross section of leaders from the corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society.

o         Mission Statement: To create a globally accepted integrated reporting framework which brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format. The aim is to help with the development of more comprehensive and comprehensible information about organisations, prospective as well as retrospective, to meet the needs of a more sustainable, global economy.

o         The principal role of the IIRC is to:

§          reach a consensus among governments, listing authorities, business, investors, accounting bodies and standard setters for the best way to tackle the challenges of Integrated Reporting

§          identify priority areas where additional work is needed and provide a plan for development

§          develop an overarching Integrated Reporting framework, which sets out the scope and key components of Integrated Reporting

§          consider whether standards in this area should be voluntary or mandatory

§          promote the adoption of Integrated Reporting by relevant regulators and report preparers

o        See also

§ Get with the zeitgeist and embrace ESG (6 March 2011; By Pauline Skypala)

§         BusinessGreen: Exclusive: Accountants plot greener future for annual reports (27 September 2010; Based on an interview with Paul Druckman)

§         Financial Director (UK): Global accounting framework for integrated sustainability reporting (27 August 2010; By Rachael Singh)

§          The Huffington Post: We Need World-Wide Corporate Reporting Standards (11 August 2010; By Don Tapscott, co-author of The Naked Corporation: How the Age of Transparency Will Revolutionize Business)

§         The Murninghan Post:

·         Reactions to Launch of International Integrated Reporting Committee (5 August 2010; By Marcy Murninghan) - The TakeAway: Integrated reporting is a great idea, but there are many implementation challenges.

·         Integrated Reporting: Off to A Strong Start (4 August 2010; By Marcy Murninghan)

§         Triple Pundit: New Organization Is Large Step to Combined Financial & CSR Reports (4 August 2010; By Leon Kaye)

§ Business leaders eye joined-up reporting (3 August 2010; By Rachel Sanderson)

§         SocialFunds: Global Reporting Initiative and Others Form International Integrated Reporting Committee (3 August 2010)

·          … Of the 21 members of the working group, only Bob Laux, the Director of Accounting and Reporting at Microsoft, is based in the U.S

§         IR Web Report: IR, investor groups absent from ‘integrated reporting’ committee (3 August 2010)

§          RI Responsible Investor: Responsible investors at heart of new integrated reporting project (2 August 2010) - High level group to examine ESG and financial reporting integration

§         Harvard Business Review >> Blogs >> HBS Faculty Blog: It's Time to Standardize Integrated Reporting of Financial and Sustainability Performance (2 August 2010; By Robert G. Eccles)

§ Initiative to overhaul global reporting standards (1 August 2010)

o        Note: About »integrated reporting« see in the first place dedicated page at nfrcsr






·         PwC PricewaterhouseCoopers >>

o       Corporate reporting

o       PwC corporate reporting blog (by Charles Bowman since 2012, before by David Phillips)

o       World watch: Governance and corporate reporting (newsletter, containing also »Broader reporting«, »Corporate Reporting News«) > e.g.

§         Corporate Reporting





·         Deloitte >>

o       IAS Plus > also

§         Resources >

·        Sustainability and integrated reporting





·         CRUF Corporate Reporting Users’ Forum

o         The CRUF was formed in 2005 as a discussion forum with the aim of helping its participants in their approach to the debate on current and future corporate reporting requirements. In particular, participants are keen to have a fuller input into the deliberations of the International Accounting Standards Board.

o         See also

§          Article at RI Responsible Investor: Plea for pension funds to engage on reporting standards (25 May 2010; By Daniel Brooksbank)





·         GRI Global Reporting Initiative > e.g.


§         Resource Library >> e.g.

·         2013 edition: Carrots and Sticks: Sustainability reporting policies worldwide – today’s best practice, tomorrow’s trends (.pdf, 24 May 2013, 96 pp.) - Overview of mandatory and voluntary approaches to sustainability reporting and assurance

o        Project Partners: UNEP, GRI, KPMG and The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School in South Africa

o        The first edition of Carrots and Sticks covered developments in 19 countries, and the second in 32 countries. This third edition covers 45 countries and regions.

o        Information >

§         Current Priorities > e.g.

·         Integrated Reporting

o        See also

§         YouTube GRITV's Channel >> e.g.

·         The Future of Reporting - Do Accountants Get It? (9 Parts; Amsterdam GRI Conference, May 2010)

·         Financial Markets Main Hall Session - Helping markets make sustainable choices (9 Parts; Amsterdam GRI Conference, May 2010)





·         City A.M. >>

o        Rio summit is a game changer for accountants’ role in businesses (13 June 2012; By John Davies, ACCA) - Corporate strategies will have to embrace green requirements





·         CSRwire >

o        CSR Directory >

§         Search Category:

·         Accounting Associations & Networks






·         OECD Organisation for Economic Co-operation and Development > e.g.

o        Topics > e.g.

§         Corporate Governance

§          Environment

§          Green growth and sustainable development

o        >> e.g.

§         Guidelines for multinational enterprises (also here)




·         World Bank >

o        Topics >> e.g.

§          Corporate Governance = Reports on the Observance of Standards and Codes (ROSC)

§         Private Sector Development > e.g.

·         Toolkits >

o        Corporate Governance




·         IFC International Finance Corporation >

o        Topics A-Z >

§         Corporate Governance



·         GCGF Global Corporate Governance Forum (OECD / WB Partnership)

o        »Helping countries improve the standards of governance for their corporations, by fostering the spirit of enterprise and accountability, promoting fairness, transparency and responsibility.«




·         GURN The Global Union Research Network > e.g.

o        Topics >

§         Corporate Governance




· (since 1995; Editor of Site: James McRitchie; Emphasis on USA) > also

o        Links+




·        Governance Focus (Blog)

o        »A governance location focused on corporate and board governance, ethics, development and social responsibility. Information is obtained from many sources for a wide range of information, opinion and debate.«




·         CSRwire »The Corporate Social Responsibility Newswire« > e.g.

o        More Information >

§         Categories:

·        Corporate Governance: News Items

·         Corporate Governance: CSRlive (articles, video, audio and commentary)

o       CSR Directory

§         A searchable online resource guide listing more than 2,700 organizations working on all aspects of corporate social responsibility in 105 countries.

§         > e.g.

·         Search Category:

o       Corporate Governance Orgs & Programs







·         The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School (Bellville; South Africa) >

o        Current Projects >

§         Making Investment Grade: The Future of Corporate Reporting - New trends in capturing and communicating strategic value (2012; .pdf has 142 pp.)

·         Published by United Nations Environment Programme (UNEP), Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School)

·         This report provides a collection of contributions from twenty internationally recognised experts in the fields of corporate reporting, investment and governance.




·         Ceres (Boston, USA) > e.g.

o        Resources >

§         Reports >

·         The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)

o        This report discusses the limitations of business reporting under today's accounting rules...




·          VMRC Value Measurement Reporting Collaborative is a coalition of thought leaders assembled to develop global principles for value measurement and reporting (VMR).

o        Affiliated with the VMRC of Canada, the NPI New Paradigm Initiative seeks to revisit and update conventional accounting in accordance with contemporary value drivers that are largely absent from conventional financial reports.




·          ECL European Company Law (Kluwer Law International BV, Netherlands)

o         published under the aegis of the Centre for European Company Law (CECL), an academic partnership of the Universities of Leiden, Utrecht and Maastricht, the Netherlands

o         >> e.g.

§          Article: Can the G20 Include Sustainability Reporting in the Agenda of All of the World 20 Largest Economies? (.pdf, August 2012, 11 pp.; By Alexandra Duarte Correia; At CBERN)




·          Economie teoretica si aplicata = Theoretical and Applied Economics > e.g.

o         Arhive > 2007 > Nr. 11 / 2007 >

§         New Perspectives on Corporate Reporting: Social-Economic and Environmental Information (By Camelia Iuliana Lungu, Chirata Caraiani & Cornelia Dascalu; .pdf has 6 pp.)



·         SSRN Social Science Research Network > e.g.

o        Corporate Governance Network (Sponsored by IRRC Institute (IRRCi))

§         >> 

·         Corporate Governance Research Centers Papers

§         >> 

·         Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability through Transparency (2005-?, work in progress; By David Hess, Ross School of Business, University of Michigan)




·          International Standards Project

o         By: Professors Tim Büthe & Walter Mattli (Duke & Oxford Universities)


§          Assessing the IASB: Results of a Business Survey about International Financial Reporting Standards and IASB's Operations, Accountability, and Responsiveness to Stakeholders (.pdf, 2008, 36 pp.)

·          »The first comprehensive business survey specifically about IFRS and IASB standardization«

·          The survey was conducted among financial executives—mostly CFOs and chief accounting officers—of companies listed on the major stock exchanges of the United States (NYSE), Germany (Frankfurt), France (Paris-Euronext) and the United Kingdom (London). 749 of these corporate finance experts, representing firms from all industries, participated in the survey.






·         RI Responsible Investor

o        Note: From 25 April 2011 Responsible Investor is only accessible to paying subscribers.

o        >> e.g.

§         Keywords: Governance

















European Union / European countries





·         FEE Fédération des Experts-comptables Européens = Federation of European Accountants (Brussels, Belgium) >

o        Our Work >

§         Corporate Reporting >

·         Integrated Reporting Task Force

§         Company Law And Corporate Governance Working Party

§         Sustainability Group >

·        Publications (Library) >> e.g.

o        Position Paper: Environmental, Social and Governance (ESG) indicators in annual reports - An introduction to current frameworks (26 May 2011; .pdf has 30 pp.)

o         Preserving our natural capital: ecosystems and biodiversity (13 January 2011; .pdf has 2 pp.)

o        FEE Position on ESG Disclosure - FEE contribution to EC ESG Disclosure Workshop of 25 February 2010 (.pdf has 5 pp.)

o         Comment Letter: FEE Comment Letter on Integrating sustainability further in the learning outcomes and knowledge of the Common Content Project (8 January 2010)

o        Press Release: COP 15: not the success hoped for! FEE continues to communicate its strategies on sustainability to help SMEs, the public sector and accountants drive sustainable change (7 January 2010)

o         Accountants driving sustainable changes in the public sector (7 January 2010; .pdf has 2 pp.)

o         Equipping accountants for a sustainable future (7 January 2010; .pdf has 2 pp.)

o         Small and sustainable: opportunities for SMEs (7 January 2010; .pdf has 2 pp.)

o        Press Release: Public Sector to drive sustainability and lead by example (21 December 2009)

o        Press Release: FEE calls for unified global standards to mitigate climate change (2 December 2009; .pdf has 2 pp.)

o        Press Release: Lessons from the Crisis: Time to Shape a Sustainable Economy (16 July 2009)

o        Press Release: FEE contributes to the debate on rising to the challenge of sustainability (16 July 2009; Relating to eight policy statements issued on sustainability and the accountancy profession in 2009)

o         Shaping a Sustainable Economy (16 July 2009; .pdf has 4 pp.)

o         Towards a Sustainable Economy: the contribution of Assurance (16 July 2009; .pdf has 2 pp.)

o         Carbon Emissions Information (16 July 2009; .pdf has 2 pp.)

o         Embedding Sustainability into Corporate Governance (16 July 2009; .pdf has 2 pp.)

o        Press Release: Call to Enhance Sustainability in the Public Sector (8 July 2009)

o        Press Release: Eurosif and FEE call for improving sustainability disclosures in financial information (3 July 2009)

o        Position Paper: Call for Action - Sustainability Disclosures in Financial Information Can Be Improved (3 July 2009)

o        Press Release: Sustainability disclosures in financial information can be improved (29 April 2009)

o       FEE/Eurosif EU Roundtable on Sustainability Disclosure on 29 April 2009 at the European Parliament in Brussels (16 April 2009)

o         Comment Letter: FEE Comment Letter on Exposure Draft of Guidance for the Use of AA 1000 AS (2008) (18 March 2009)

o        Press Release: FEE calls on accountants in organisations of all kinds and sizes to acknowledge their role in embedding sustainability as a core part of strategy and decision-making (19 January 2009)

o        Policy Statements on core issues in relation to Sustainability and the accountancy profession - Four Policy Statements on Sustainability (19 January 2009) >

§          Cost Internalisation (.pdf has 1 pp.)

§          Multiple-Stakeholders: The Essence of Multidisciplinary Teams (.pdf has 2 pp.)

§          Non-Financial Information (.pdf has 1 pp.)

§          The Contribution of the Accountancy Profession (.pdf has 1 pp.)

o        Position Paper: Call for Action - Need to Increase Education in Sustainability for Accountants and Management! (17 December 2008; .pdf has 11 pp.)

o       Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)







·         Europa >> European Commission >>

o       Internal Market >

§         >> 

·         Press Release (Rapid - Internal Market): More responsible businesses can foster more growth in Europe (25 October 2011)

o         … »To increase transparency to the payments made by the extractive and logging industries to governments all over the world, the Commission has proposed to introduce a system of Country-by-Country Reporting (CBCR).

o         This system would apply to EU privately-owned large companies or companies listed in the EU that are active in the oil, gas, mining or logging sectors. CBCR is a different concept from regular financial reporting as it presents financial information for every country that a company operates in rather than a single set of information at a global level. Reporting taxes, royalties and bonuses that a multinational pays to a host government will show a company's financial impact in host countries. This more transparent approach would encourage more sustainable businesses. In order to cover the various types of companies active in these industries under the CBCR system, the Commission is proposing to revise both the Transparency Directive (2004/109/EC) to cover listed companies and the Accounting Directives (78/660/EEC and 83/349/EEC) to cover large non-listed companies.« …

o        Note:

§         The »Responsible Business Package« was unveiled by three European Commissioners responsible for Employment, Enterprise and Industry and the Internal Market (on 25 October 2011).

§         Single Market Policies:

·         Financial services and capital markets > Securities >

o        Transparency requirements for listed companies (Transparency Directive) >

§         Application of the Transparency Directive: Commission report on the operation of the Transparency Directive (May 2010): Commission staff working document - The Review of the operation of Directive 2004/109/EC: emerging issues (.pdf, 135 pp.):

·         Annex 14 – Corporate Governance-related and Non-Financial Disclosures:

o        B) Other non-financial disclosures

§         Disclosures of non-financial character made by listed companies in connection to Environmental, Social and Governance (ESG) issues also appear as an important area of debate. …

§         Single Market Policies: Business environment >

·        Company Law & Corporate Governance > e.g.

o       Modernisation of Company Law and Enhancement of Corporate Governance

·        Accounting - Financial Reporting >>

o       Non-Financial Reporting

§          The European Commission adopted on 16 April 2013 a proposal for a directive enhancing the transparency of certain large companies on social and environmental matters. This Directive amends the Accounting Directives (Fourth and Seventh Accounting Directives on Annual and Consolidated Accounts, 78/660/EEC and 83/349/EEC, respectively). The objective is to increase EU companies’ transparency and performance on environmental and social matters, and, therefore, to contribute effectively to long-term economic growth and employment.

§          Companies concerned will need to disclose information on policies, risks and results as regards environmental matters, social and employee-related aspects, respect for human rights, anti-corruption and bribery issues, and diversity on the boards of directors.


·         Related documents:

o        Press release = Commission moves to enhance business transparency on social and environmental matters (16 April 2013)

o        Frequently asked questions

o        Legislative proposal (.pdf, 14 pp.) = Proposal for a Directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of nonfinancial and diversity information by certain large companies and groups

o        Impact Assessment: e.g.

§         Full text (.pdf, 2013, 88 pp.)

o         Opinion of the Impact Assessment Board (.pdf, 3 pp.)

o        Expert group on disclosure of non-financial information by EU companies

o        Public consultation on disclosure of non-financial information by companies

o         Study on “Disclosure of Non-Financial Information by Companies” (.pdf, December 2011, 50 pp.; Conducted by the Centre for Strategy and Evaluation Services (CSES))

o        >> 

§         Directives, Regulations and other official documents > e.g.

·         Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006

o        (10) ...Furthermore, where relevant, companies may also provide an analysis of environmental and social aspects necessary for an understanding of the company's development, performance and position.

·         Modernisation and updating of accounting rules:

o        Directive 2003/51/EC of the European Parliament and of the Council of 18.6.2003 (Accounting Modernisation Directive)

·         Auditing

§         Interactive Info and Help: Consultations >>

·         The EU corporate governance framework (Closing Date: 22 July 2011)

o        See also related press release: Corporate governance framework for European companies: what needs to be improved? (5 April 2011) >

§         Green paper on the EU corporate governance framework (.pdf, 26 pp.)

·          The Commission recently reiterated its commitment to a strong and successful single market which refocuses on citizens and regains their trust.

·          As its Communication Towards a Single Market Act stated, ‘It is of paramount importance that European businesses demonstrate the utmost responsibility not only towards their employees and shareholders but also towards society at large’.

·          Corporate governance and corporate social responsibility are key elements in building people’s trust in the single market.

·          They also contribute to the competitiveness of European business, because well run, sustainable companies are best placed to contribute to the ambitious growth targets set by ‘Agenda 2020’.

·          In the field of corporate social responsibility the Commission has already issued a public consultation on non-financial disclosure by companies and will put forward a new framework initiative later this year to tackle issues related to the societal challenges that enterprises are facing.

o        See also

§         related article at SocialFunds: Sustainable Investors Respond to European Corporate Governance Report (10 August 2011) - Eurosif and UKSIF submit responses to the European Commission's green paper of corporate governance, calling for measures to improve board oversight, corporate reporting, and shareowner engagement.

§         related article at RI Responsible Investor: EU wants a “critical mass” of shareholders taking engagement seriously (5 April 2011) - Long-awaited Green Paper on Corporate Governance from European Commission

·         Consultation on the Single Market Act

o        Period of consultation: From 27.10.2010 to 28.02.2011

o        See also, e.g.:

§         Eurosif Response (.pdf, 28 February 2011, 7 pp.)

·          Consultation on audit policy - Lessons from the Crisis (Period of consultation: From 13.10.2010 to 08.12.2010) >

o         2.1. Communication by auditors to stakeholders:

§          Corporate Social and Environmental Responsibility (CSR)

o        Enterprise and Industry >

§         All topics:

·         Sustainable and responsible business >

o        Corporate Social Responsibility >

§         Reporting and disclosure >

·        Workshops on the disclosure of ESG info (September 2009 – February 2010)

o        Each workshop looked at ESG disclosure from the perspective of a different set of stakeholders (available are Summaries of discussions, Presentations and Background documents)






·          CJEL Columbia Journal of European Law (New York, NY) >>

o        Corporate Social Responsibility Reporting in the European Union: Towards a More Univocal Framework (18 Colum. J. Eur. L. F. 38 (2011); Ruben Zandvliet, Grotius Centre for International Legal Studies, Leiden University)




·         Europa > Documents > European law > Summaries of legislation > e.g.

o        Internal Market >

§         Company Law > Corporate Accounting




·         ABIS The Academy of Business in Society > e.g.

o        Resources >

§         Library >

·         Themes: Corporate Governance

§         Links >

·         General:

o        EABIS-EFMD Business in Society Gateway >

§         Resources:

·         Category: Corporate Governance/Accountability





·         ESRA The European Sustainability Reporting Association (-2009; updated ??)

o        Our aim is to improve Sustainability Reporting by sharing trends and best practice across European countries.

o        ESRA was formed by national accountancy bodies. Each accountancy body has appointed a member to represent it in ESRA.


§         Countries:

·         Austria, Belgium, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Netherlands, Poland, Portugal, Russia, Spain, Sweden, Switzerland, United Kingdom


§         Perspectives

·         These reports have been submitted by the following groups, Summarising the overall sustainability reporting developments and trends in Europe.

o        EC Report

o        GRI Report

o        FEE Report




·         EAA The European Accounting Association




·         CESR The Committee of European Securities Regulators



·         Deloitte >>

o        IAS Plus >

§         Resources >

·         IFRS in Europe



·         EFRAG European Financial Reporting Advisory Group




·        ECGI European Corporate Governance Institute

o        The ECGI is an international scientific non-profit association. We provide a forum for debate and dialogue between academics, legislators and practitioners, focusing on major corporate governance issues and thereby promoting best practice.



·         ecoDa European Confederation of Directors' Associations




·         AMF Autorité des marchés financiers (France)

o         The Autorité des marchés financiers (AMF) established by the Financial Security Act of 1 August 2003. It was formed from the merger of the Commission des opérations de bourse (COB), the Conseil des marchés financiers (CMF) and the Conseil de discipline de la gestion financière (CDGF).

o         Also English version of website

o         > e.g.

§          Actualités >

·          Communiqués de presse >>

o        L’Autorité des marchés financiers publie un rapport sur l’information diffusée par les sociétés cotées en matière de responsabilité sociale, sociétale et environnementale (5 novembre 2013) >

§         Rapport de l'AMF sur l'information publiée par les sociétés cotées en matière de responsabilité sociale, sociétable et environnementale

§         See also news and link to the report at Materiality-Reporting (.pdf has 59 pp.)

o        L'Autorité des marchés financiers publie un rapport sur l'information publiée par les sociétés cotées en matière de responsabilité sociale et environnementale (.pdf, 2/12/2010, 3 pp.) = AMF publishes a report on the social and environmental responsibility information published by listed companies (.pdf, 2 December 2010, 3 pp.) >

§         Report (.pdf, 46 pp.; In French)

§         Report on the Social and Environmental Information Published by Listed Companies (.pdf, 46 pp.; In English)



·         AFGE Association Française de Gouvernement d'Entreprise = French Corporate Governance Association

o        L’AFGE est un forum permanent de discussion, d’information et de médiation ouvert entre les entreprises et leurs actionnaires sur les principes de gouvernement d’entreprise, éthiques et du développement durable.





·         RI Responsible Investor

o        Note: From 25 April 2011 Responsible Investor is only accessible to paying subscribers.

o        > e.g.

§         Archive >

·         Keywords: e.g.

o        Europe > e.g.

§          CSR guidelines incorporated into Norwegian corporate governance code (11 November 2010; By Jeanett Bergan) - Boards to include CSR factors in risk management.

o        Governance





·         Far (Sweden)

o         Far is the professional institute for authorized public accountants (auktoriserade revisorer), approved public accountants (godkända revisorer), and other highly qualified professionals in the accountancy sector in Sweden.





·         NBA Nederlandse Beroepsorganisatie van Accountants (Amsterdam; = The Netherlands Institute of Chartered Accountants)

o         Merger of the Royal NIVRA and NOvAA


§          Vaktechniek >

·          Vaktechnische thema's >

o         Corporate Governance

o        Mvo - Maatschappelijk verantwoord ondernemen >

§         Duurzaam ondernemen

§         NBA-platform Integrated Reporting

§         Dossier niet-financiële informatie >

·         Dossier NFI: Taskforce niet-financiële informatie

·         Dossier NFI: Verantwoording en Assurance

·         Dossier NFI: Niet-financiële informatie in de publieke sector



·         RJ Raad voor de Jaarverslaggeving (Netherlands; Council for Annual Reporting) > e.g.

o        Richtlijnen >

§         Handreiking MVO (Handreiking voor Maatschappelijke verslaggeving)




·          Accountancy Research (Website of Nancy Kamp-Roelands)



·          Integrated Reporters for Integrated Reporting (Netherlands) - Integrated Reporters is een platform over het onderwerp Integrated Reporting, voor alle marketing- en communicatieprofessionals van Nederland.




·         Eumedion (Netherlands)

o        Eumedion operates as representative of the interests of institutional investors in the field of corporate governance.




·         FSR Foreningen af Statsautoriserede Revisorer (Denmark) = The Institute of State Authorized Public Accountants in Denmark >

o        Faglig information >

§         CSR





·         KWT Kammer der Wirtschaftstreuhänder (Austria) >

o        Spezialgebiete >

§         Umwelt / Nachhaltigkeit >

·          Umwelt- kostenrechnung

·          Leitlinie Lagebericht >

o         = Leitlinie zu wesentlichen nichtfinanziellen Leistungsindikatoren, insbesondere zu Umwelt- und ArbeitnehmerInnenbelangen, im Lagebericht (.pdf, 2008, 62 pp.)

·          CSR, EU-Emissions- handelssystem, FEE, ASRA, Education in sustainability




·         AECA Asociación Española de Contabilidad y Administración de Empresas (Madrid, Spain) >

o        Investigacion >

§         Comisiones de Estudio >

·         Responsabilidad Social Corporativa





·          NCCG National Council on Corporate Governance (Russia; Also English version of website)


·         Center for Business Ethics and Corporate Governance (St. Petersburg, Russia)


·          Corporate Governance in Russia (Investor Protection Association)





·          MUFAD - Muhasebe ve Finansman Ogretim Uyeleri Dernegi = AAFA Assocation of Accounting and Finance Academicians (Turkey; Also English version of website) > e.g.

o         Dijital Archieves >> e.g.

§          A review on how CPAs should be involved in environmental auditing and reporting for the core aim of it (.pdf, 16 pp.; By Mehmet Özbirecikli)

·          This Paper was presented in "The Balkan Countries' 1st International Conference on Accounting and Auditing" 8-9 March 2007





·         ACCA Association of Chartered Certified Accountants >

o        Global Site / National Sites








United Kingdom (UK)



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USA, Canada, Australia, India ...



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Big international accounting and auditing firms



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Collections of company financial reports



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