Consultation: Revision of EU rules on sustainable finance disclosure

ACCA welcomes the opportunity to respond to the call for evidence from the European Commission (EC) on the revision of the Sustainable Finance Disclosure Regulation (SFDR).

Consultation: Public call for input on European Sustainability Reporting Standards (ESRS) Set 1 Revision

ACCA welcomes the opportunity to respond to EFRAG’s public call for input on the ESRS Set 1 revision. ACCA has also contributed to the response made by Accountancy Europe.

Consultation: DSK-IAI Ratification of Exposure Draft Sustainability Disclosure Standards

ACCA welcomes the opportunity to respond to the public consultation on the proposed adoption of the IFRS Sustainability Disclosure Standards – specifically IFRS S1 and IFRS S2 – in Indonesia.

Consultation: IFRS Sustainability Disclosure Standards - Rwandan Draft Adoption Roadmap

ACCA welcomes the opportunity to contribute its views in response to ICPAR’s request for comments on the Rwandan Adoption Roadmap for IFRS Sustainability Disclosure Standards.

Consultation: IPSASB SRS Exposure Draft 1, Climate-related Disclosures

The Association of Chartered Certified Accountants (ACCA) and the Pan African Federation of Accountants (PAFA) welcome the opportunity to comment on the Exposure Draft of IPSASB’s first proposed Sustainability Reporting Standard (SRS ED 1) on climate-related disclosures.

Accounting for a better world: An ACCA policy prospectus for the Republic of Ireland

ACCA lays out a plan for a thriving economy: a sustainable and just transition, and a framework for growth

Consultation: Roadmap Report for Adoption of IFRS Sustainability Disclosure Standards in Kenya

ACCA is pleased to receive this opportunity to provide its views in response to ICPAK’s request for comments on the Roadmap for Adoption of IFRS Sustainability Disclosure Standards in Kenya. We commend ICPAK for its initiative in committing to adopt the standards. This consultation response further highlights ACCA’s commitment to supporting ICPAK in implementing sustainability standards in Kenya.

ACCA response to IFAC Exposure Draft on IES 2, 3 and 4

ACCA responds to IFAC Exposure Draft - Proposed Revisions to IES 2, 3 and 4 - Sustainability

Consultation: Draft CEAOB non-binding guidelines on limited assurance on sustainability reporting

ACCA commends the CEAOB for issuing the draft non-binding guidelines and welcomes the opportunity to provide our comments.

Public consultation on Member State Option to introduce Independent Assurance Services Provider (IASP)

ACCA supports the proposal that Ireland facilitates the licencing of Independent Sustainability Assurance Services Provider (ISASP). However, we emphasise that the education and ethical requirements, accreditation, regulation and monitoring of ISASPs must be aligned to those required for statutory auditors who are licenced as SASPs.

Consultation: Public Consultation on Sustainability Disclosures (IFRS S2 ISSB)

ACCA welcomes the opportunity to respond to the CVM’s public consultation on Minuta Pronunciamento Técnico from the Comitê de Brasileiro de Pronunciamentos de Sustentabilidade (CBPS) nº 01 and nº 02 regarding climate-related disclosures based on the International Sustainability Standards Board (ISSB) IFRS S1 and S2, respectively. ACCA has consistently advocated for a global approach to the development of sustainability disclosure standards. We fully support the role of the International Sustainability Standards Board in setting a consistent and comparable global baseline for sustainability reporting around the world.

Consultation: Technical standards on the Euopean Green Bond Regulation

ACCA and CISI, appreciate the opportunity to contribute to European Securities and Markets Authority’s Draft Regulatory Technical Standards related to the registration and supervision of external reviewers under the EU Green Bond Regulation. As stakeholders with a global membership including across the EU, we recognise the critical role green bonds play in financing assets for the low-carbon transition. We commend the ESMA’s aim to standardise registration requirements and contribute to developing a level playing field through lower entry costs for applicants. We look forward to further engagement and collaboration with stakeholders to refine and implement these regulations effectively.

ACCA: Priorities for the EU 2024 – 2029

ACCA is pleased to present its policy recommendations for the EU 2024 – 2029 on Sustainability, AI and Talent

Consultation: Canadian Sustainability Disclosure Standards

ACCA welcomes the opportunity to respond to the CSSB’s Canadian Consultation on Adoption of CSDS 1 and CSDS 2 based on IFRS S1 and IFRS S2.

Accounting for a better world: An ACCA policy prospectus for the UK

ACCA lays out a plan for a thriving economy: a sustainable and just transition, and a framework for growth

Consultation: Voluntary ESRS for non-listed Small And Medium Sized Enterprises

ACCA welcomes the opportunity to comment on the draft Voluntary ESTS for Non-Listed Small and Medium Sized Enterprises (VSME). We have also fed into the responses submitted by EFAA and Accountancy Europe and agree with the stances taken; this written submission sets out ACCA’s position on the standard, given our other joint submissions.

Consultation: Proposal to adopt a sustainability assurance standard in Ireland

ACCA welcomes the opportunity to respond to IAASA’s public consultation on the Proposal to Adopt a Sustainability Assurance Standard in Ireland.

Consultation: Malaysia's National Sustainability Reporting Framework

ACCA commends the Advisory Committee on Sustainability Reporting (ACSR) on the development of the Proposed National Sustainability Reporting Framework (NSRF) involving the adoption of International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards – specifically IFRS S1 and S2. We further commend ACSR on inviting public feedback on the proposed framework through a formal consultation process. This is critical towards fostering trust and transparency in the framework and positively shaping the journey of sustainability reporting in Malaysia.

Consultation: Roadmap Report for Adoption of ISSB Disclosure Standards in Nigeria

ACCA welcomes the opportunity to provide views in response to the ARWG’s call for comments on the Roadmap Report for Adoption of IFRS Sustainability Disclosure Standards in Nigeria. We commend the Federal Reporting Council of Nigeria (FRCN) for being a first mover in committing to adopting the standards and leading the implementation efforts of the ARWG, wherein ACCA is represented.

Consultation response: Australian Sustainability Reporting Standards – Disclosure of Climate-related Financial Information

ACCA welcomes the opportunity to provide views in response to the Australian Accounting Standards Board’s (AASB’s) exposure draft ED SR1, Australian Sustainability Reporting Standards (ASRS) – Disclosure of Climate-related Financial Information.

ACCA's response to Targeted Consultation: Implementation of the Sustainable Finance Disclosures Regulation (SFDR)

This is a co-authored response to the European Commission’s (EC) Targeted Consultation Document: Implementation of the Sustainable Finance Disclosures Regulation (SFDR) by the ACCA and CISI. This response has been informed through our policy positions, sustainability focused engagement across the EU and UK and roundtable discussion. This work has found that guidance and clarification on and within the regulation is crucial to effective implementation moving forward.

Essential guide to producing sustainable products and services

Making your products and services more sustainable can protect your livelihood as well as the planet

Essential guide to reducing pollution and waste

For many businesses, pollution and waste are among the most important environmental impacts – and ones that can be relatively easy to control

Essential guide to introducing an environmental management system

An environmental management system (EMS) allows you to monitor and control the effect your business has on the environmen

Essential guide to conducting an environmental review

Reducing the environmental impact of your business isn't just the right thing to do or a question of meeting your legal obligations

Essential guide to environmental business travel

Reducing your carbon footprint is a growing priority for consumers and businesses alike, and a green transport strategy is an essential part of any business' green credentials

Essential guide to running an eco-friendly business

Every business can benefit from minimising its environmental impact. Complying with environmental laws and doing your bit to help the planet also delivers direct business benefits. Reducing waste has an immediate effect on your bottom line. Customers and other business partners prefer to work with firms that are environmentally responsible. A reputation for taking the right approach can be a key competitive differentiator for you.

Sustainability Reporting in the Public Sector

As IPSASB undertakes research and scopes three sustainability reporting projects, our roundtables of experts with a strong interest in public sector sustainability reporting explored the key issues.

Public consultation on the Corporate Sustainability Directive - DETE

ACCA welcomes the opportunity to provide feedback on the member state implementation of the Corporate Sustainability Reporting Directive (CSRD). ACCA is strongly supportive of the CSRD and believes it will significantly elevate the corporate reporting landscape, ensuring meaningful environmental, social and governance data on an organisation’s value chain.

Northern Ireland consultation with the Small Business Commissioner

An SME and SMP roundtable consultation in Northern Ireland with the UK Small Business Commissioner, addressing a range of issues in Northern Ireland from skills shortages to late payment.

IPSASB consultation paper on Advancing Public Sector Sustainability Reporting

This submission is made jointly by the Association of Chartered Certified Accountants (ACCA) and Pan African Federation of Accountants (PAFA).

European Sustainability Reporting Standards

ACCA welcomes the opportunity to provide views in response to EFRAG’s exposure drafts of European Sustainability Reporting Standards (ESRS).

ACCA responses to ISSB Exposure Drafts on IFRS S1 and S2

ACCA responds to the International Sustainability Standards Board (ISSB) on two draft standards: IFRS S1 General Sustainability-related Disclosures, and IFRS S2 Climate-related Disclosures.

Sustainability Disclosure Standards – coming ready or not?

For those of us who may be sceptical about the likelihood of global sustainability standards any time soon, it is worth remembering the global adoption of the IFRS Accounting Standards, issued by the International Accounting Standards Board (IASB). In the ‘Use of IFRS Standards around the world’ published by the IFRS Foundation in 2018, 144 of the 166 profiled jurisdictions require the use of IFRS Standards. This significant milestone was achieved in less than 20 years as it was only from 1 April 2001 when the standard-setting work of the IFRS Foundation was carried out by the IASB.

EU Skills Week - VET and the Green Transition

As part of EU Skills Week 2022, ACCA, IFAC and Green Finance Platform are thus delighted to welcome you to discuss with renowned experts from the European Parliament, the European Commission and the European Investment Fund, the OECD, academics and the accountancy profession what are the skills and education needed for finance professionals to play their part in contributing to the Green Transition.

Event: Fostering taxpayer education to enhance public trust in tax and help achieve SDGs - 8 February 2022

ACCA and IFAC, in collaboration with the OECD, are delighted to invite you to a lively discussion revolving around three main approaches around taxpayers education - teaching tax; communicating tax; and supporting taxpayers directly in compliance - and how to foster effective collaboration among the key actors, with experts from the OECD, EU policy makers, tax administrations, academics and the accountancy profession.

Looking at AI through an ESG lens: how do ethical issues, interconnect with ESG issues?

ACCA (The Association of Chartered Certified Accountants) and EY are delighted to invite you to a lively session to look at AI through an ESG lens, and discuss questions such as: how can AI be used to advance research about our rapidly changing planet? How can we make sure that AI contributes to a just and safe operating space, and help us understand and address urgent social environmental and ethical challenges? What type of regulatory insight and oversight for AI-based technologies do we need to ensure transparency, safety, and ethical standards, while not hampering innovation? How can looking at AI through an ESG lens help us understand and categorise AI ESG risks and opportunities? What are the synergies between methods for AI risk assessment and ESG risk assessment methods?

European Business and Nature Summit 2021 - Scaling up business action for nature

Business leaders and policymakers will meet on 30 November and 1 December at the 2021 European Business and Nature Summit (EBNS) - a high-level political and technical forum - to capitalise on the growing awareness that businesses impact and depend on nature and the ecosystem services it provides. ACCA is one of the organising partners.

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

Accounting for Skills and Human Capital Online Event

ACCA (The Association of Chartered Certified Accountants) , Adecco Group, SMEunited and CDSB (Climate Disclosure Standards Board) are delighted to invite you to a lively online event to discuss the possible pathways to increase transparency on what companies are doing to invest in skills, human capital and continuous training, and what are the best ways to reflect skills and human capital in the balance sheet.

Public Trust in Tax, how to enhance the effectiveness, sustainability and fairness of global tax systems?

Joint IFAC-ACCA-CAANZ event, in collaboration with the OECD: Public Trust in Tax, how to enhance the effectiveness, sustainability and fairness of global tax systems?

Scaling-up efforts towards Paris alignment and supporting the SDGs in the Africa-EU Strategic Partnership

This webinar – organized by the ACCA (Association of Chartered Certified Accountants), Green Finance Platform and the Pan African Federation of Accountants (PAFA) – will focus on scaling up efforts towards Paris alignment and supporting the UN Sustainable Development Goals in the Africa-EU Strategic Partnership. Agenda 2063 goals on climate resilient economies and taking responsibility for finance address this important topic, as well as how Africa sees itself engaging internationally, and its approach to development funding.

Joint statement on sustainable corporate governance

Joint statement on sustainable corporate governance by ACCA, Accountancy Europe, CDSB, Eurosif, Frank Bold, PGGM, Schroders, ShareAction, WFF and the World Benchmarking Alliance

Creating value managing impact through integrated sustainability disclosure event

To combat climate change and work towards the objectives of the UN SDGs and of the Paris Agreement, it is vital to establish a global approach for integrated decision-making, resource-allocation, measurement and tracking that can steer the change that is needed. Against the backdrop of Covid-19 and the changing shape of markets and global value chains, the redefinition of risks and the resilience imperative, how can we – policy makers, standards setters, framework providers, business, accountancy profession, civil society- all work together to create the required zero pollution transformation, while rebuilding our economies to support societies to thrive?

Working Together for the Planet: Audit & assurance of sustainability information

ACCA, ECIIA, Deloitte and AccountancyEurope online event on audit & assurance of sustainability information

The role of public procurement in supporting SMEs towards sustainable recovery

Online event on the role of public procurement in supporting SMEs towards sustainable recovery

ACCA's response to the EC's consultation on Sustainable Corporate Governance

ACCA welcomes the opportunity to contribute to the EC consultation on a Proposal for an Initiative on Sustainable Corporate Governance, and foremost agrees that sustainability needs to be further embedded into corporate governance frameworks. Covid-19 has forced companies to re-think their purpose and strategy for the long-term and now is a better time than ever to introduce more effective measures to make sure this happens, otherwise businesses will not be able to survive, thrive and make better impacts on people, the environment and society at large. As we have noted before, sustainable corporate governance is not only about compliance it is also about creating value and building a viable recovery.

ACCA’s Public Sector Roundtables: Continuing Two Important Conversations with the Experts

As part of the 10th-annual Virtual Public Sector Conference (VPSC), ACCA’s Public Sector Team convened two roundtables to continue conversations from our VPSC with a number of expert participants.

IFRS Foundation - Consultation on Sustainability Reporting

ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s consultation paper on sustainability reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.

ACCA joins call to action: Supporting SMEs' access to COVID-19 support funding via professional advice

ACCA joins call to action: Supporting SMEs' access to COVID-19 support funding via professional advice

ACCA's response to EU Green Deal – Revision of the Energy Taxation Directive

ACCA welcomes the opportunity to provide our views to the proposed revision of the Energy Taxation Directive (ETD). We fully support the stated aims of this revision: by sending price signals, taxes are, indeed, an important lever in changing business and consumer behaviour. We particularly welcome the Commission’s intention to shift the tax burden from labour taxation to environmental taxation. ACCA believes that this holistic and system-wide policy response is key to addressing the scale of the environmental and social challenges currently facing not only EU member states, but countries around the world.

EU GREEN WEEK 2020 Virtual Conference: Incorporating Nature In The Heart Of Business Decision-Making And Disclosure

ACCA, Capitals Coalition and Deloitte are delighted to invite you to their joint session on Day 3 called “Incorporating Nature In The Heart Of Business Decision-Making And Disclosure”, on 22 October, from 12.00 till 13.00h CET.

Linking SDGs and green inclusive recovery post COVID-19

As part of the EU Sustainable Development Week, Eva Lindström, Member of the European Court of Auditors, and ACCA are thus delighted to invite you to a lively discussion via Microsoft Teams on 7 October.

Online Event - European Skills Agenda & Meaningful work for the digital professional

As part of the European Vocational Skills Week 2020, ACCA and EY are delighted to invite you to a lively discussion on European Skills Agenda & Meaningful work for the digital professional- what are the skills needed for successful green and digital transitions?

Fostering Economic Recovery through Green Finance Education

On 14 October 2020 at 11.00 CET, the Green Finance Platform and the Association of Chartered Certified Accountants (ACCA) will host a webinar, “Fostering Economic Recovery through Green Finance Education” to discuss many of these issues.

Guide to... reducing pollution and waste

Reducing pollution and waste helps you cut costs and improve your reputation, leading to significant increases in profitability

Guide to... producing sustainable goods and services

Making your products and services more sustainable can protect your livelihood as well as the planet.

Call for feedback: report on climate-related disclosures by the Technical Expert Group on Sustainable Finance

ACCA welcomes the opportunity to provide views in response to the Technical Expert Group on Sustainable Finance's report on climate-related disclosures.

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

On 27 February 2019, ACCA and Deloitte jointly organised an event in Brussels called Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future, in order to explore how shifting tax from labour to natural resource use, pollution and consumption could help meet the goals of the Paris Climate Agreement, the UN Sustainable Development Goals (SDGs) and an inclusive, circular economy.

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

Considering the challenges societies are facing today, it is time to rebalance our tax systems and use tax as a force for good.

Event report: Collaborative economy and new business models’ challenges

ACCA, UEAPME and European Movement International are delighted to invite you to a lively panel discussion to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Save the date - Collaborative economy and new business models' challenges: from promoting innovation and sustainable entrepreneurship to protecting consumers and workers

ACCA and UEAPME are delighted to invite you to a lively panel discussions to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Human Rights Metrics: Reaching scale through the Sustainable Finance agenda

The event will focus on key barriers and opportunities in the development of high-quality human rights metrics to guide responsible investment.

Empowering businesses to engage with sustainable finance and the SDGs

The European Bank for Reconstruction and Development (EBRD), ACCA (the Association of Chartered Certified Accountants) and Barclays are delighted to invite you to a lively discussion on the proposals from the European Commission Action plan and the alignment of business strategies and corporate reporting contribution in meeting the SDGs and sustainable finance objectives.

Purpose and the profession

This report explores the global challenge of improving social mobility and the role of professional accountancy in making it happen.

ACCA response to UK government Smart Cities inquiry

Examining the potential benefits of a UK Government Strategy on Smart Cities. An inquiry issued by the All Party Parliamentary Group on Smart Cities (APPGSC).

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

Building a more sustainable economy in Europe

Event report for 'Building a more sustainable economy in Europe' held on 21 June 2017, Brussels. Hosted by ACCA, AVIVA, Barclays and the International Integrated Reporting Council (IIRC).

The Living Wage

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

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.

Mapping the sustainability reporting landscape

This report analyses the current state of play and proposes terminology, tools and approaches for charting routes through the landscape

Natural capital and the accountancy profession

This paper focuses on the role that accountants are playing in the development of thinking, practice and frameworks for reporting on natural capital.

Reporting on children’s rights

This paper provides companies with guidance for better reporting, and so supports the management of their impact on children’s rights.

Carbon accounting for small businesses

David York explains how professional accountants can help businesses improve competitiveness by becoming greener.

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.

Sustainability and business: the next ten years

Find out more about young finance professionals’ views on sustainability issues from the ACCA survey conducted on behalf of the of The Prince of Wales Accounting for Sustainability Project.

Consultation on the updated CDSB framework

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

Accounting for children: implementing child rights for better business

This report introduces the concept of children’s rights as a business issue of concern to finance directors and accounting teams.

Governance, family and small firms: an institutional context

Professor Mike Wright gave his presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Closing discussion

Professor Laura Spence gave her presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Bribery and corruption: the SME perspective

Manos Schizas gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Assessing and implementing governance in family owned SMEs in emerging economies

Kiril Nejkov gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Corporate governance and CSR

Jeremy Moon gave his presentation from an academic perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

A framework for effective governance: growth through responsible business

Tracy Gordon gave her presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Governance, CSR and SMEs in emerging economies

As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, ACCA hosted a conference on 19 November 2014.

Who accounts for social mobility? Is enough being done?

This report reviews the findings from a recent ACCA survey, which aimed to establish social mobility trends among our students and members.

Natural capital comes of age

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

Maintaining momentum

While South Africa has blazed a trail on integrated reporting, there is still much work to be done.

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.

Taking water into account

Water security must get on the board’s agenda – with accountants playing a critical role as ‘awareness experts’, say Roger Burritt and Katherine Christ.

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.

Intended changes to GRI’s governance

Comments from ACCA to the Global Reporting Initiative.

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.

Divestment from fossil fuel companies

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

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.

The exchange express

Could stock market regulations prove to be a quicker route to implementing sustainability practices across businesses than action by governments?

Consultation on Edition 2.0 of CDSB Framework

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

Sustainability matters

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

Creating value through governance – towards a new accountability: a consultation

This consultation paper forms part of ACCA’s investigation into whether existing governance and risk management frameworks are ‘fit for purpose’. The consultation period closed 31 August 2014.