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  • To review the emerging trends globally and evaluate need for standard setting in India.
  • To identify areas in which Sustainability Accounting Standards need to be developed.
  • To formulate and issue Sustainability Accounting Standards.
  • To develop appropriate reporting technology platforms such as, XBRL Taxonomies and analytical tools/ techniques.
  • To provide guidance on and interpretations of the standards.
  • To interact with Government and Regulators and to propagate use of these standards both for general purpose reporting and/or specifically for a regulatory requirement.
  • To deal with industry-specific issues and interact with national and international bodies on issues in implementation of Sustainability Accounting Standards.
  • To identify and develop opportunities for chartered accountants in Sustainability Reporting.
  • To develop audit guidance for Integrated Reporting.
  • To encourage adoption of Sustainability Accounting Standards by Local Bodies and Panchayats.
  • To benchmark global best practices in Sustainability Reporting.
  • To take adequate steps to enhance knowledge of members and other stakeholders for proper implementation of Sustainability Accounting Standards by conducting workshops, seminars, courses in India and abroad, and train the trainer’s programmes.
  • To formulate Sustainability Reporting Awards in order to recognize and reward excellence in businesses which are seeking ways to be more sustainable and inclusive in their activities.
  • To engage with and contribute to International bodies think tank in framing/ development of Sustainability Accounting Standards.
  • To make appropriate measures within ICAI to increase awareness and implement measures to improve sustainability.

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