ACCA and sustainability

ACCA places sustainability at the heart of business and accounting.

For over two decades we have been promoting environmental, social and governance (ESG) reporting for businesses as an integral part of mapping their impacts beyond traditional financial accounting practices. We believe accountants are well placed to apply their skills and experience to help their organisations achieve a more sustainable future.

ACCA has undertaken extensive research project work and collaborations on sustainability matters. ACCA works with standard setters, governments and regulatory bodies to ensure that standards and regulations concerned with corporate sustainability are fit for purpose.

We actively participate in projects led by the Global Reporting Initiative (GRI), International Integrated Reporting Council (IIRC), Climate Disclosure Standards Board (CDSB), Sustainability Accounting Standards Board (SASB) and the Natural Capital Declaration (NCD) as well as in the United Nations 2012 Rio +20 Earth Summit.

Recognising the importance of ethical, social and environmental issues for tomorrow’s finance professional, we have developed our syllabus to ensure they are included as part of our ACCA qualifications.

In May 2014, ACCA released our sustainability policy document which sets out ACCA’s key policies and statements around a series of six business and sustainability matters: sustainability reporting, integrated reporting, the assurance of non-financial information, climate change, natural capital, and the green economy.