Accountants are in a unique position to make real, impactful change and be at the centre of sustainable development.

From reporting on carbon emissions to measuring social impact, the skills, judgement and all-round, data-informed view of business possessed by professional accountants have a vital role in this effort.

Sustainability is fully integrated in our qualification, preparing future generations of accountants to recognise the challenges and address the impact in organisations.

Some of the topics we cover include:

• The purpose and role of the International Sustainability Standards Board (ISSB™) and key components of the IFRS Sustainability Disclosure Standards 
• Ethical and professional behaviour in complying with accounting and sustainability standards and corporate reporting requirements in contemporary business scenarios
• Sustainability issues in financial reporting 
• Analysis and interpretation of financial and non-financial information and measurement of performance
• Impact of sustainability issues on governance, strategy, risk management, performance measurement, and financial decisions
• Measurement of economic, environmental and social performance
• Environmental management accounting
• Internal controls and management systems for environmental and sustainability accounting
• Typical contents of a report on internal control and internal audit including environmental and sustainability audits
• Auditor’s main considerations in respect of sustainability information and sustainability impacts on entities and their financial statements
• Assurance of sustainability information 
• Legal risks and risk management
• Role of green finance for organisations pursuing an environmental/sustainable agenda
• Environmental taxation considerations

More information can be found on the study support resources area of our website. And on ACCA's sustainability-related Policy and Insights reports.

Sustainability within the ACCA Career Navigator

As the profession and the careers within it evolve, so do the skills that professional accountants need.

We’ve identified seven capabilities that underpin all future roles, reflecting the skills, knowledge and behaviours required for an ACCA qualified accountant to meet the future needs and demands of the profession.

Each capability is a direct response to changing organisational needs as businesses and organisations seek to create sustainable long-term value.