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Natural capital and the accountancy profession 

24 September 2015

This paper focuses on the role that accountants are playing in the development of thinking, practice and frameworks for reporting on natural capital.

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Accounting for children: implementing child rights for better business - 26 November 2014

This report introduces the concept of children’s rights as a business issue of concern to finance directors and accounting teams.

Sustainability and business: the next ten years - 10 December 2014

Find out more about young finance professionals’ views on sustainability issues from the ACCA survey conducted on behalf of the of The Prince of Wales Accounting for Sustainability Project.

Business and investors: providers and users of natural capital disclosure - 09 June 2014

Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.

Identifying natural capital risk and materiality - 15 January 2014

This joint paper from ACCA, Fauna & Flora International and KPMG is a guide for businesses interested in understanding natural capital as a business risk and a material issue.

Carbon avoidance? Accounting for the emissions hidden in reserves - 01 October 2013

This joint report from ACCA and Carbon Tracker explores global reporting practices on fossil fuel reserves and the nature of any information gaps.

Improving natural capital reporting and finding the tools to help - 24 September 2013

This paper highlights some of the ways companies can report on their natural capital impacts and dependencies.

Paragraph 47: international perspectives one year on - 01 July 2013

This paper captures stakeholder and national perspectives on paragraph 47 (the reporting outcomes of Rio+20), based on a series of roundtables involving experts from various locations round the world.

What do investors expect from non-financial reporting? - 27 June 2013

In this paper, ACCA and Eurosif gather the views and opinions of the investment community on their use of ESG information and the proposed EU reporting regime.

Natural capital: what do accountants think? - 10 February 2013

This paper highlights and extends the key findings of an ACCA member survey, previously summarised in ‘Is Natural Capital a Material Issue?’.

Is natural capital a material issue? - 06 November 2012

Joint report from ACCA, Fauna & Flora International and KPMG evaluates the relevance of biodiversity and ecosystem services to accountancy professionals and the private sector.

Sustainability resources

Filter all ACCA's published resources for sustainability.

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Feature articles

We write a number of feature articles with sustainability themes, which are reproduced here.

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Global forum

The ACCA Global Forum for Sustainability monitors international trends and developments in sustainability and leads ACCA’s contribution to policy development in this area.

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Sustainability and the ACCA qualification

Ethics, social, and environmental issues are at the heart of the ACCA qualification. As well as understanding the need to support practising accountants, ACCA also recognises that the inclusion of sustainability and environmental issues throughout the ACCA qualification is of vital importance for future generations of finance professionals.