The purpose of this document is to set out ACCA’s key polices and statements concerning a series of six business and sustainability topics, which are:
- sustainability reporting
- integrated reporting
- assurance of non-financial reporting and disclosures
- climate change
- natural capital
- green economy.
The topics have been selected on the basis of ACCA’s sustainability research to date and although for these purposes have been separated out, we acknowledge that these topics are interrelated. As the scope of ACCA’s research broadens over time, it is expected that additional topics will be added to this list.
This paper serves as a reference for our key stakeholders, as well as a means of summarising the outcomes and conclusions of ACCA’s research activities.