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This paper outlines how materiality definitions are changing to include natural capital and encourages business reporting to follow suit Read the article
This is a valuable and timely thought leadership report on a subject crucial to better business reporting in a carbon-constrained world.
This summary pulls out some highlights from ACCA’s report Is natural capital a material issue?
ACCA roundtable with academics to discuss sustainability though corporate reporting and environmental accountability
On 16 April, the European Commission proposed new non-financial disclosure requirements for all large companies in the EU, through an amendment to the Accounting Directives.
Paragraph 47: international perspectives one year on - 04 July 2013
During April and May, ACCA held a series of six focus groups that sought to gather the views and opinions of experts in corporate sustainability reporting around the world.
Sustainability reporting in Singapore - 15 April 2013
This report summarises the discussions of sustainability professionals and practitioners to discuss “The Business Benefits of Sustainability Reporting in Singapore”
Natural Capital: what do accountants think - 25 February 2013
This summary pulls out some of the highlights from ACCA’s report on natural capital and materiality?
KPMG Sustainability and Business - 29 January 2013
'Companies are starting to see the link between sustainability and financial results' says KPMG special adviser and former UN climate chief Yvo de Boer.
ACCA has over 100 years' experience of working with the SME sector. We lobby governments, regulators and standard setters in the long-term interest of a healthy SME sector, and we support professional accountants so they can continue to function as the sector's most trusted business advisers and finance managers.
If you're interested in environmental accountability, you may like to read some articles and reports held in our technical library.
We believe that organisations have a responsibility to account for their impact on society and the environment. Organisations must develop strategies that take account of their impact on sustainability and should consider environmental issues alongside their core business functions.
An important part of ACCA's institutional work is to contribute to the debate on technical issues affecting business and accountancy and to represent the interest of its members in relation to the legislation and professional standards that they have to comply with in their work.
The Global Forum for Sustainability brings together groups of experts from around the world to discuss issues that relate to environmental accountability and sustainability.