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.

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.

Reporting practices on fossil fuel reserves

In two video presentations, James Leaton introduces the 2013 research paper, 'Carbon avoidance?, and Richard Martin explains how unburnable carbon might be reflected in a company’s financial statements.

IAESB: 2014-2016 strategy and work plan

Comments from ACCA to the International Accounting Education Standards Board, October 2013.

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.

Material concerns

While the widening scope of corporate reporting and assurance is making the concept of materiality more important, it is also becoming more complex.

How can the NHS payment system do more for patients?

Comments from ACCA to Monitor, July 2013.

Developing global standards for the reporting and assurance of company alignment with the UN guiding principles on business and human rights

Comments from ACCA to Mazars and Shift.

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.

A gathering force

Progress towards the adoption of integrated reporting around the world may be mixed, but momentum continues to build, says ACCA’s Rachel Jackson.

Beating the drum

With commercially minded investors joining in with ever louder calls for organisations to address sustainability issues, the Earth Summit in Rio highlights the subject’s growing importance to the business agenda.

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.

Natural capital: what do accountants think?

This paper highlights and extends the key findings of an ACCA member survey, previously summarised in ‘Is Natural Capital a Material Issue?’.

Capturing natural capital

Awareness of the importance of natural capital is growing, but corporate reporting must evolve to meet information needs, says ACCA’s Rachel Jackson.

Is corporate Asia ready for the green economy?

This report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy.

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.

Is natural capital a material issue?

Joint report from ACCA, Fauna & Flora International and KPMG evaluates the relevance of biodiversity and ecosystem services to accountancy professionals and the private sector.

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.

IAESB: Proposed revised IES 3, initial professional development – professional skills

Comments from ACCA to the International Accounting Education Standards Board, October 2012

Is corporate Indonesia ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

The green economy: pushes and pulls on corporate China

Christine Loh, October 2012. While China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese government are acutely aware of. This report explores the efforts that are being made to transition to a more sustainable path, a greener economy, and the impacts these efforts are having on businesses operating in China.

Canada and the green economy

Judy Kuszewski and Yasmin Crowther, October 2012. Canada has a complex relationship with the global efforts to move to a green economy. Its policymakers and business leaders need to balance the country’s vast natural resources and the economic growth that they can foster, with the need to develop in a low-carbon, resource-efficient and socially inclusive manner. This report explores what the green economy means to Canada, with a particular focus on Canadian companies and the accountancy profession.

Is corporate China ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

Is corporate Singapore ready for the green economy?

ACCA, October 2012. This report summarises the ACCA roundtable held in Singapore on 17 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

China and sustainability: risks and opportunities

ACCA, October 2012. This report summarises a briefing held on 14 March 2012 by ACCA and CSR Asia. The session reviewed the social and environmental challenges that accompany the business opportunities arising from China’s rapid development into the world’s largest exporter and second largest importer.

Is corporate Hong Kong ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF Hong Kong roundtable held in Hong Kong on 27 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

Consultation on guidance for business on environmental key performance indicators

Comments from ACCA to the Department for Environment, Food and Rural Affairs, 24 September 2012.

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

ACCA research report 128, by J. Spence, G. Agyemang and L. Rinaldi.

The ACCA-WWF Pakistan Environmental Reporting Awards

The ACCA-WWF Environmental Reporting Awards were launched in Pakistan in 2002 and have helped raised the profile of corporate transparency and responsibility issues globally

Carbon taxation and corporate behaviour

ACCA, May 2012. This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.

Making a difference at Rio+20

ACCA, May 2012. This paper provides some background to Rio+20 and the 'zero draft' of the summit agreement, explains the importance of paragraph 24 - concerning the integration of sustainability information into corporate reports - of the zero draft, the possible changes to paragraph 24 from zero draft to final agreement, and ACCA and others' opinions.

Seed enterprise investment scheme (SEIS))

Draft guidance has been made available that is intended to apply from 6 April regarding the transfers of pension savings to qualifying recognised overseas pension schemes (QROPS).

Disclosures on supply chain sustainability

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.

Disclosures on managing human rights risks

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report examines the human rights governance, risk management and reporting quality of companies in the ASX 100.

The carbon we're not counting: accounting for Scope 3 carbon emissions

This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available.

COP 17 and accountants: where next?

ACCA, November 2011. This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.

Five minutes on... The carbon we're not counting

The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.

Predicting an uncertain future: narrative reporting and risk information

This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore