ACCA - The global body for professional accountants

Sustainability matters 

30 April 2014

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


Natural Capital and Materiality

15 January 2014

This paper outlines how materiality definitions are changing to include natural capital and encourages business reporting to follow suit


Carbon avoidance

07 October 2013

This is a valuable and timely thought leadership report on a subject crucial to better business reporting in a carbon-constrained world.


Improving natural capital reporting

15 September 2013

This summary pulls out some highlights from ACCA’s report Is natural capital a material issue?


What do investors expect from non-financial reporting?

04 July 2013

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.

Other Environmental accountability Articles


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

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.

Small business

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.

Related reading

If you're interested in environmental accountability, you may like to read some articles and reports held in our technical library.

About environmental accountability

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.

Technical activities

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.

Global Forums

The Global Forum for Sustainability brings together groups of experts from around the world to discuss issues that relate to environmental accountability and sustainability.