The International Federation of Accountants has created a
The framework, developed by IFAC’s Professional Accountants in Business committee, addresses sustainability issues from four different perspectives: business strategy, internal management, financial investors and other stakeholders.
“Although the accounting sector itself might be considered a relatively low-impact sector in terms of direct environmental and social impacts, it is the accountant’s involvement in the twin issues of organizational decision-making and external reporting that imposes on the accountancy profession the responsibility for understanding, absorbing and articulating the implications of the sustainable development debate," said Roger Adams, who chaired the project.
IFAC’s Sustainability Framework is a Web-based tool that allows users to navigate the sustainability issues that are most important to their immediate roles, and to select and use those examples of good sustainability practice that can work in their organizations. It can be accessed for free at
