ACCA (the Association of Chartered Certified Accountants) and CFA Institute have partnered on one of the most comprehensive research work of what drives performance across 21 industries, from mobile gaming to utilities sector. Titled Sector Analysis – A framework for investors, the report aims to provide common frameworks to support investors in their analysis of prospects, risks and opportunities, guiding investors through fundamental analysis and showing them how to avoid red flags in business models.

By illuminating the critical components of what makes a successful and sustainable business model in each of the 21 sectors, and incorporating insight obtained from interviews with professionals within those sectors, this report is designed to help investors undertake proper due diligence on a company to uncover 

  1. whether the pertinent factors favour the firm in question; and 
  2. whether management is effective in executing its business model or value-generating strategies, while responding appropriately to its external environment.


This is a joint report by ACCA and CFA Institute.

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