The International Federation of Accountants
(IFAC) has released the second edition of its sustainability
framework, which provides guidance on how to apply sustainable
practices across different organisations.

In the Sustainability Framework 2.0,
IFAC categorises accountants as creators, enablers, preservers and
reporters of sustainable values for a particular organisation.

IFAC said that since the first edition was
published in 2009 a lot has changed and sustainability has gained
recognition with incentives such as the Kings Code on Corporate
Governance in South Africa and UK’s Corporate Governance Code.

The second edition of the framework is said to
extend the theme of integration from a business strategy and
operations perspective to that of an integrated reporting

The framework includes new case studies and
offers guidance on improving stakeholder communication based on
sustainability reporting.

The guidelines are intended for all sizes and
types of companies.

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