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

This report describes the potential for further widening SMP advice provision to include the topic of environmental sustainability. Sustainability and CSR have been identified as emergent key issues for the accountancy profession, alongside the importance of addressing SME needs.

ACCA research report 128

by

Professor Laura J. Spence

Professor of Business Ethics
Director, Centre for Research into Sustainability,
School of Management, Royal Holloway, University of London 

Dr Gloria Agyemang
Senior Lecturer in Accounting
Centre for Research into Sustainability
School of Management, Royal Holloway, University of London

Dr Leonardo Rinaldi
Lecturer in Accounting
Centre for Research into Sustainability
School of Management, Royal Holloway, University of London