An introduction to sustainability issues
This technical article addresses the importance of sustainability to society and organisations as well as the challenges sustainability issues represent, which links to syllabus areas A1 in the Professional Diploma in Sustainability syllabus.
Responsible leadership
In the current business environment, characterised by change and new and sometimes unpredictable challenges, it is important that leaders have the capability to act responsibly, to deliver a business which meets those challenges without causing detriment to their stakeholders or the world in which they exist. Sustainability introduces complex issues in relation to responsible leadership and the ethical behaviour of organisations, which is part A4 of the Professional Diploma in Sustainability syllabus.
The integrated report framework
This article provides further background to learning outcome A2c(ii) on Integrated Reporting in the Professional Diploma in Sustainability syllabus.
The Sustainable Development Goals
This article provides further background to syllabus learning outcome A2b of the Professional Diploma in Sustainability.
COSO's enterprise risk management framework
This article examines the guidance published by the Committee of Sponsoring Organisations (COSO). This article provides further background information to learning outcome B2b of the Professional Diploma in Sustainability.
Data analytics
Data analytics is being widely used in sustainability matters and so understanding the approaches is useful and these can then be applied to scenario with a sustainability focus
Environmental management accounting (EMA)
The aim of this article is to give a general introduction on the area of environmental management accounting.
Four lines of defence and assurance mapping
This article provides further background information to learning outcome B2b in the Professional Diploma in Sustainability.
Green finance
This short article looks at green financing.
Influence of sustainability on business
Organisations have a difficult balancing act to fulfil. They have a duty to act in the best interests of their stakeholders, not simply to earn returns for shareholders, but they also have a duty towards other stakeholders.
Investment appraisal
Investment appraisal is fundamental area in accounting. The methods of investment appraisal are payback, accounting rate of return and the discounted cash flow methods of net present value (NPV) and internal rate of return (IRR).
Risk and uncertainty techniques
This article introduces the concepts of risk and uncertainty together with techniques which are used for decision-making. In the Professional Diploma in Sustainability, it is unlikely that candidates will be presented with complex risk and uncertainty calculations but understanding the techniques can be helpful when responding to questions on risk management more generally.
Strategic and operational risks
This article provides further background to learning outcomes B2d and B2e of the Professional Diploma in Sustainability.
Sustainability measurement and management
Since the 1990s, there has been increasing recognition amongst governments, businesses, consumers, investors and other stakeholders of the importance of sustainability and the impacts of businesses on society and environment. They have recognised that focusing solely on profit maximisation, without considering the interaction of a business with its operating environment, will not be a sustainable approach.
Climate change and IFRS Accounting Standards
This article provides further background to learning outcome C5a in the Professional Diploma in Sustainability syllabus.
IFRS Sustainability Disclosure Standards
This article provides further background to syllabus area C2 in the Professional Diploma in Sustainability.
The interactions between IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards
This article has been written to assist candidates when preparing for the ACCA Professional Diploma in Sustainability (ProDipSust). The ProDipSust syllabus states that candidates must be able to ‘identify and explain key interactions between the IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards’ in learning outcome C3a.
An introduction to proposed International Standard on Sustainability Assurance 5000
This article provides a brief overview of the proposed international standard on sustainability assurance 5000 which is included in syllabus area D of the Professional Diploma in Sustainability.
Applying professional scepticism
The objective of this article is to explain the importance of professional scepticism as an essential part of the assurance practioner’s mindset, and to consider the reasons why approaching a sustainability assurance engagement with an attitude of professional scepticism is increasingly important.
Assuring disclosures in financial statements
This article provides further background to syllabus areas D2c, D2d and D2e of the Professional Diploma in Sustainability.
Examining evidence
This article provides further background to learning outcome D2d in the Professional Diploma in Sustainability syllabus.
Explaining ISQM 1
This article provides further background to learning outcome D1b of the Professional Diploma in Sustainability syllabus.
Providing sustainability assurance in specialised industries
This article provides background to learning outcome D2b of the Professional Diploma in Sustainability syllabus.
The assurance of social, environmental and sustainability information - part 1
This article, the first of two parts, provides insight into sustainability assurance which is covered in syllabus area D of the Professional Diploma in Sustainability.
The assurance of social, environmental and sustainability information - part 2
This article, the second of two parts, provides insight into sustainability assurance which is covered in syllabus area D of the Professional Diploma in Sustainability.
Using the work of internal auditors
This article provides further background information relevant to learning outcome D2d(iv) in the Professional Diploma in Sustainability syllabus.
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