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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?

4 Jun 2014Sustainability
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.

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’.

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.

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.

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?’.

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 submissionGlobal

Consultation on guidance for business on environmental key performance indicators

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

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

31 May 2012Sustainability
ReportGlobal

Carbon taxation and corporate behaviour

ACCA, May 2012. This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.

23 May 2012Sustainability
ReportGlobal

Making a difference at Rio+20

ACCA, May 2012. This paper provides some background to Rio+20 and the 'zero draft' of the summit agreement, explains the importance of paragraph 24 - concerning the integration of sustainability information into corporate reports - of the zero draft, the possible changes to paragraph 24 from zero draft to final agreement, and ACCA and others' opinions.

27 Feb 2012Sustainability
ArticleUnited Kingdom

Seed enterprise investment scheme (SEED)

Draft guidance has been made available that is intended to apply from 6 April regarding the transfers of pension savings to qualifying recognised overseas pension schemes (QROPS).

9 Oct 2011Sustainability
ReportGlobal

Disclosures on supply chain sustainability

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.

1 Oct 2011Sustainability
ReportGlobal

Disclosures on managing human rights risks

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report examines the human rights governance, risk management and reporting quality of companies in the ASX 100.

7 Jun 2011Sustainability
ReportGlobal

The carbon we're not counting: accounting for Scope 3 carbon emissions

This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available.

7 Jun 2011Sustainability
ReportGlobal

COP 17 and accountants: where next?

ACCA, November 2011. This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.

27 Apr 2011Sustainability
ReportGlobal

Five minutes on... The carbon we're not counting

The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.

1 Apr 2011Sustainability
ReportGlobal

Predicting an uncertain future: narrative reporting and risk information

This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore

14 Mar 2011Sustainability
ReportGlobal

The carbon jigsaw

ACCA, 2010. A volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.

5 Dec 2010Sustainability
ReportGlobal

Social responsibility disclosure practices: evidence from Bangladesh

Muhammad Azizul Islam and Craig Deegan, 2010. This discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying companies - Nike and H&M - and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.

30 Nov 2010Sustainability
ReportGlobal

IFAC: competent and versatile: how professional accountants in business drive sustainable organisational success

Comments from ACCA to the International Federation of Accountants, November 2010