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21 Jul 2014Sustainability reporting
ReportSouth Africa

South African institutional investors’ perceptions of integrated reporting

This report outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies.

16 Jul 2014Sustainability reporting
ReportGlobal

Stock exchanges in sub-Saharan Africa: capturing intent towards ESG requirements

This report explores the level and extent of sustainability activities of 10 stock exchanges across sub-Saharan Africa.

9 Jun 2014Sustainability reporting
ReportGlobal

Business and investors: providers and users of natural capital disclosure

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

24 Apr 2014Sustainability reporting
ReportGlobal

Sustainability matters

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

12 Feb 2014Sustainability reporting
ReportGlobal

Understanding investors: the changing corporate perspective

The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.

15 Jan 2014Sustainability reporting
ReportGlobal

Identifying natural capital risk and materiality

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.

20 Nov 2013Sustainability reporting
Policy submissionGlobal

Sustainability contacts

Details of Rachel Jackson, head of sustainability, and Gordon Hewitt, Sustainability adviser.

1 Oct 2013Sustainability reporting
ReportGlobal

Carbon avoidance? Accounting for the emissions hidden in reserves

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

24 Sep 2013Sustainability reporting
ReportGlobal

Improving natural capital reporting and finding the tools to help

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

1 Jul 2013Sustainability reporting
ReportGlobal

Paragraph 47: international perspectives one year on

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.

27 Jun 2013Sustainability reporting
ReportGlobal

What do investors expect from non-financial reporting?

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.

1 Apr 2013Sustainability reporting
ReportSingapore

The business benefits of sustainability reporting in Singapore

A summary of ACCA's roundtable discussions with sustainability professionals and practitioners, held in Singapore on 24 January 2013.

23 Nov 2012Sustainability reporting
ReportGlobal

Embedding sustainability in SMEs

This paper presents the ACCA Global Forum for SMEs’ recommendations for the development of a series of SME-specific measures and approaches that will need to be adopted by governments, the business support community and the accountancy profession, if current efforts to engage SMEs in sustainable business practices are to gain significant momentum.

1 Nov 2012Sustainability reporting
ReportGlobal

The state of sustainability report assurance in the ASX 100

Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. ACCA and the Net Balance Foundation.

10 Oct 2012Sustainability reporting
Policy submissionGlobal

DEFRA: Greenhouse gas (GHG) emissions – draft regulations for quoted companies

Comments from ACCA to the Department for Environment, Food and Rural Affairs (Defra), 10 October 2012.

16 Aug 2012Sustainability reporting
ReportGlobal

Integrated reporting: the influence of King III on social, ethical and environmental reporting

This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.

5 Jul 2011Sustainability reporting
Policy submissionGlobal

Defra: Measuring and reporting of greenhouse gas emissions by UK companies: a consultation on options

Comments from ACCA to the Department for Environment, Food and Rural Affairs (Defra), July 2011.

14 Dec 2010Sustainability reporting
ReportGlobal

Sustainability reporting matters: what are national governments doing about it?

Hannah Jones, December 2010. This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.

21 May 2009Sustainability reporting
Policy submissionGlobal

Consultation on the term 'carbon neutral': its definition and recommendations for good practice

Comments from ACCA to the Department of Energy and Climate Change (DECC), May 2009.

2 Jan 2009Sustainability reporting
ReportGlobal

ACCA's 'Meet the winners and judges' reporting workshop

ACCA, January 2009. This document outlines the key points of the reporting workshop held as part of the 2008 ACCA UK Awards for Sustainability Reporting. It discusses the reporting recommendations made for 2008 by the Awards judges.