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The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

The purpose of this paper is to investigate the efficacy of bacterial exopolysaccharides (Eps) in reactive black 5 (RB5) textile dye wastewater bioremediation.

The Eps were produced by bacteria isolated from cotton gin trash soils collected from different cotton-growing regions in Kenya for comparison purposes. A broth medium reconstituted using molasses was assessed for its capacity to produce the Eps. RB5 textile dye wastewater was optimized for dye removal under different temperatures, times and molasses concentrations. Dye removal was studied by Lovibond-Day Light Comparator, UV–Vis spectrophotometer and FTIR.

It was found that cotton gin trash soils contained Eps-producing bacteria. Three of the Eps studied were found to have the capacity to remove at least 80% of the dye from the wastewater.

This research did not assess the efficacy of the RB5 dye removal from the wastewater by mixtures of the Eps.

Bioremediation of textile dye wastewater with Eps produced by bacteria cultured from cotton gin trash soil is significant because it will offer an effective and cleaner alternative to the chemical coagulants.

Alternative treatment of textile wastewater with the Eps would result in safer water being released into the water bodies as opposed to the chemically treated wastewater that contains remnant chemicals.

Research on the use of Eps produced by bacteria isolated from cotton gin trash soils for removal of RB5 dye from textile wastewater has not been done before.