Think Small First: Enabling effective climate action by Small and Medium-sized Businesses

Read the new report from ACCA, the International Chamber of Commerce and Sage, published to coincide with COP26

The Review of Non-Financial Reporting Directive

ACCA's reponse to a public consultation on the European Commission's review of the Non-financial Reporting Directive

Sustainable Development Goals

This report sets out to demonstrate why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda

ACCA comments on FRC exposure draft- Guidance on the Strategic Report: Non-financial reporting

Draft amendments to Guidance on the Strategic Report: Non-financial reporting Exposure Draft issued for comment by the Financial Reporting Council in August 2017

Sustainability reporting: the evolving landscape in Pakistan

This report examines the changes in sustainability reporting in Pakistan and in doing so aims to find the key benefits that lead organisations to report on sustainability.

EC public consultation on non-binding guidelines on methodology for reporting non-financial information

The European Commission should clarify the intended scope of auditors' responsibilities in order to avoid widening the expectation gap.

BIS consultation on the UK implementation of the EU non-financial reporting directive

Non-financial information provides crucial context for shareholders to understand companies' development, performance, position and impact.

The European Commission’s multi-stakeholder forum on corporate social responsibility

This article reports on the CSR forum hosted at the European Commission on 3-4 February 2015.

Consultation on the updated CDSB framework

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

Natural capital comes of age

As pressure grows on our resources, companies must learn how to manage, measure, report and disclose on natural capital.

Taking stock of sustainability

Africa’s stock exchanges have a vital role to play in helping listed companies get to grips with reporting on environmental, social and governance issues.

South African institutional investors’ perceptions of integrated reporting

This report outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies.

Stock exchanges in sub-Saharan Africa: capturing intent towards ESG requirements

This report explores the level and extent of sustainability activities of 10 stock exchanges across sub-Saharan Africa.

Business and investors: providers and users of natural capital disclosure

Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.

Sustainability matters

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

Understanding investors: the changing corporate perspective

The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.

Identifying natural capital risk and materiality

This joint paper from ACCA, Fauna & Flora International and KPMG is a guide for businesses interested in understanding natural capital as a business risk and a material issue.

Carbon avoidance? Accounting for the emissions hidden in reserves

This joint report from ACCA and Carbon Tracker 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

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

Paragraph 47: international perspectives one year on

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?

In this paper, ACCA and Eurosif gather the views and opinions of the investment community on their use of ESG information and the proposed EU reporting regime.

The business benefits of sustainability reporting in Singapore

A summary of ACCA's roundtable discussions with sustainability professionals and practitioners, held in Singapore on 24 January 2013.

Embedding sustainability in SMEs

This paper presents the ACCA Global Forum for SMEs’ recommendations for the development of a series of SME-specific measures and approaches that will need to be adopted by governments, the business support community and the accountancy profession, if current efforts to engage SMEs in sustainable business practices are to gain significant momentum.

The state of sustainability report assurance in the ASX 100

Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. ACCA and the Net Balance Foundation.

DEFRA: Greenhouse gas (GHG) emissions – draft regulations for quoted companies

Comments from ACCA to the Department for Environment, Food and Rural Affairs (Defra), 10 October 2012.

Integrated reporting: the influence of King III on social, ethical and environmental reporting

This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.

Defra: Measuring and reporting of greenhouse gas emissions by UK companies: a consultation on options

Comments from ACCA to the Department for Environment, Food and Rural Affairs (Defra), July 2011.

Sustainability reporting matters: what are national governments doing about it?

Hannah Jones, December 2010. This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.

Consultation on the term 'carbon neutral': its definition and recommendations for good practice

Comments from ACCA to the Department of Energy and Climate Change (DECC), May 2009.

ACCA's 'Meet the winners and judges' reporting workshop

ACCA, January 2009. This document outlines the key points of the reporting workshop held as part of the 2008 ACCA UK Awards for Sustainability Reporting. It discusses the reporting recommendations made for 2008 by the Awards judges.