International accounting bodies such as the International Federation of Accountants (IFAC), the International Accounting Standards Board (IASB), the Sustainability Accounting Standards Board (SASB) are involved in various activities to integrate sustainability in accounting. The introduction of two standards served as the global voice of the accounting profession in response to the call of stakeholders to act and focus on the demands of investors, by following and complying with existing standards and developing new norms. Thus, the purpose of launching the standards IFRS S1 "General Provisions for the Presentation of Financial Information in the Matter of Sustainability" and IFRS S2 "Presentation of Climate Information" is to ensure quality learning that meets the needs, adaptation to sustainability and the development of skills both in the field accounting reporting, as well as that of insurance, which allows the understanding and identification of risks and how they can be reflected in the financial statements. The objective of the standards is based on a global system of consistent, comparable, reliable, and assumable information on sustainability, which can be supplemented by local standards. Therefore, the research in the field informs about the existence of a process of adaptation to the current accounting trends because this plays an important role in sustainable reporting, as it depends on the generation, analysis, reporting and assurance of quality information.