ACCA - The global body for professional accountants

Sustainability matters 

24 April 2014

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

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Divestment from fossil fuel companies - 04 June 2014

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.

Net positive natural capital ambitions - 04 June 2014

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.

Sustainability matters - 24 April 2014

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

Consultation on Edition 2.0 of CDSB Framework - 19 May 2014

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

Creating value through governance – towards a new accountability: a consultation - 10 February 2014

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

Carbon avoidance? Accounting for the emissions hidden in reserves - 01 October 2013

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

Improving natural capital reporting and finding the tools to help - 24 September 2013

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

Developing global standards for the reporting and assurance of company alignment with the UN guiding principles on business and human rights - 04 July 2013

Comments from ACCA to Mazars and Shift, July 2013.

Paragraph 47: international perspectives one year on - 01 July 2013

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.

What do investors expect from non-financial reporting? - 27 June 2013

This paper, done in partnership with Eurosif, gathers the views and opinions of the investment community on their use of ESG information and the proposed EU reporting regime.

Natural capital: what do accountants think? - 10 February 2013

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

Contacts

If you are looking to get in touch with a member of ACCA's sustainability team, find out who to speak to on our 'Sustainability contacts' page.

Sustainability team

ACCA Global Forum for Sustainability

The Forum communicates the relevance of sustainability issues for the business community and the accountancy profession. It monitors international trends and developments in sustainability; and leads ACCA’s contribution to policy development in this area.

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Sustainability and the ACCA qualification

Ethics, social, and environmental issues are at the heart of the ACCA qualification. As well as understanding the need to support practising accountants, ACCA also recognises that the inclusion of sustainability and environmental issues throughout the ACCA qualification is of vital importance for future generations of finance professionals.

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Resources library

You can see a full list of ACCA's published works, including reports, articles and policy submissions related to sustainability here.

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