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10 Dec 2014Sustainability
ReportGlobal

Sustainability and business: the next ten years

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.

9 Dec 2014Sustainability
Policy submissionGlobal

Consultation on the updated CDSB framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

26 Nov 2014Sustainability
ReportGlobal

Accounting for children: implementing child rights for better business

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

20 Oct 2014Sustainability
ReportUnited Kingdom

Who accounts for social mobility? Is enough being done?

This report reviews the findings from a recent ACCA survey, which aimed to establish social mobility trends among our students and members.

30 Sep 2014Sustainability
ArticleGlobal

Natural capital comes of age

As pressure grows on our resources, companies must learn how to manage, measure, report and disclose on natural capital.

30 Sep 2014Sustainability
ArticleGlobal

Maintaining momentum

While South Africa has blazed a trail on integrated reporting, there is still much work to be done.

30 Sep 2014Sustainability
ArticleGlobal

Taking stock of sustainability

Africa’s stock exchanges have a vital role to play in helping listed companies get to grips with reporting on environmental, social and governance issues.

30 Sep 2014Sustainability
ArticleGlobal

Taking water into account

Water security must get on the board’s agenda – with accountants playing a critical role as ‘awareness experts’, say Roger Burritt and Katherine Christ.

21 Jul 2014Sustainability
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
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 Jul 2014Sustainability
Policy submissionGlobal

Intended changes to GRI’s governance

Comments from ACCA to the Global Reporting Initiative.

9 Jun 2014Sustainability
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.

4 Jun 2014Sustainability
ReportGlobal

Divestment from fossil fuel companies

This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

4 Jun 2014Sustainability
ReportGlobal

Net positive natural capital ambitions

This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

4 Jun 2014Sustainability
ArticleGlobal

The exchange express

Could stock market regulations prove to be a quicker route to implementing sustainability practices across businesses than action by governments?

19 May 2014Sustainability
Policy submissionGlobal

Consultation on Edition 2.0 of CDSB Framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

24 Apr 2014Sustainability
ReportGlobal

Sustainability matters

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

10 Feb 2014Sustainability
ReportGlobal

Creating value through governance – towards a new accountability: a consultation

This consultation paper forms part of ACCA’s investigation into whether existing governance and risk management frameworks are ‘fit for purpose’. The consultation period closed 31 August 2014.

4 Feb 2014Sustainability
NewsletterGlobal

ACCA insights - overview

ACCA insights is a monthly ezine that reviews ACCA's work on the key policy issues of the last month.

15 Jan 2014Sustainability
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.

21 Nov 2013Sustainability
ReportGlobal

Big data: its power and perils

This report identifies the impacts of big data on the accountancy and finance professions in the coming five to ten years.

31 Oct 2013Sustainability
VideoGlobal

Reporting practices on fossil fuel reserves

In two video presentations, James Leaton introduces the 2013 research paper, 'Carbon avoidance?, and Richard Martin explains how unburnable carbon might be reflected in a company’s financial statements.

21 Oct 2013Sustainability
Policy submissionGlobal

IAESB: 2014-2016 strategy and work plan

Comments from ACCA to the International Accounting Education Standards Board, October 2013.

1 Oct 2013Sustainability
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
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 Aug 2013Sustainability
ArticleGlobal

Material concerns

While the widening scope of corporate reporting and assurance is making the concept of materiality more important, it is also becoming more complex.

5 Jul 2013Sustainability
Policy submissionGlobal

How can the NHS payment system do more for patients?

Comments from ACCA to Monitor, July 2013.

4 Jul 2013Sustainability
Policy submissionGlobal
1 Jul 2013Sustainability
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
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.

4 Jun 2013Sustainability
ArticleGlobal

A gathering force

Progress towards the adoption of integrated reporting around the world may be mixed, but momentum continues to build, says ACCA’s Rachel Jackson.

1 Jun 2013Sustainability
ArticleGlobal

Beating the drum

With commercially minded investors joining in with ever louder calls for organisations to address sustainability issues, the Earth Summit in Rio highlights the subject’s growing importance to the business agenda.

1 Apr 2013Sustainability
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.

10 Feb 2013Sustainability
ReportGlobal

Natural capital: what do accountants think?

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

30 Jan 2013Sustainability
ArticleGlobal

Capturing natural capital

Awareness of the importance of natural capital is growing, but corporate reporting must evolve to meet information needs, says ACCA’s Rachel Jackson.

1 Dec 2012Sustainability
ReportGlobal

Is corporate Asia ready for the green economy?

This report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy.

23 Nov 2012Sustainability
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.

6 Nov 2012Sustainability
ReportGlobal

Is natural capital a material issue?

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

1 Nov 2012Sustainability
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.

4 Oct 2012Sustainability
Policy submissionGlobal

IAESB: Proposed revised IES 3, initial professional development – professional skills

Comments from ACCA to the International Accounting Education Standards Board, October 2012

1 Oct 2012Sustainability
ReportGlobal

Is corporate China ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

1 Oct 2012Sustainability
ReportGlobal

Is corporate Hong Kong ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF Hong Kong roundtable held in Hong Kong on 27 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

1 Oct 2012Sustainability
ReportGlobal

Is corporate Indonesia ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

1 Oct 2012Sustainability
ReportGlobal

Canada and the green economy

Judy Kuszewski and Yasmin Crowther, October 2012. Canada has a complex relationship with the global efforts to move to a green economy. Its policymakers and business leaders need to balance the country’s vast natural resources and the economic growth that they can foster, with the need to develop in a low-carbon, resource-efficient and socially inclusive manner. This report explores what the green economy means to Canada, with a particular focus on Canadian companies and the accountancy profession.

1 Oct 2012Sustainability
ReportGlobal

Is corporate Singapore ready for the green economy?

ACCA, October 2012. This report summarises the ACCA roundtable held in Singapore on 17 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

1 Oct 2012Sustainability
ReportGlobal

China and sustainability: risks and opportunities

ACCA, October 2012. This report summarises a briefing held on 14 March 2012 by ACCA and CSR Asia. The session reviewed the social and environmental challenges that accompany the business opportunities arising from China’s rapid development into the world’s largest exporter and second largest importer.

1 Oct 2012Sustainability
ReportGlobal

The green economy: pushes and pulls on corporate China

Christine Loh, October 2012. While China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese government are acutely aware of. This report explores the efforts that are being made to transition to a more sustainable path, a greener economy, and the impacts these efforts are having on businesses operating in China.

24 Sep 2012Sustainability
Policy submissionUnited Kingdom

Consultation on guidance for business on environmental key performance indicators

Comments from ACCA to the Department for Environment, Food and Rural Affairs, 24 September 2012.

23 Jul 2012Sustainability
ReportGlobal

Environmental aspects of sustainability, SMEs and the role of the accountant

ACCA research report 128, by J. Spence, G. Agyemang and L. Rinaldi.

12 Jul 2012Sustainability
ReportPakistan

The ACCA-WWF Pakistan Environmental Reporting Awards

The ACCA-WWF Environmental Reporting Awards were launched in Pakistan in 2002 and have helped raised the profile of corporate transparency and responsibility issues globally