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2023 reports

Explore ACCA's 2023 policy and insights reports covering audit, finance transformation, public sector, SMEs, global economy and tax, skills and talent, sustainability and ESG, and AI and technology.

Featured report

Calculated risk: Risk management for public sector accountants

What risk means for public sector organisations and how they prepare for the challenges ahead.

The role of the CFO and finance function in the climate transition

30th Nov 2023

Research from ACCA, IFAC and PwC highlights the urgent need for climate strategies and transition plans to meet stakeholder expectations.

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Sustainability assurance in the public sector: enhancing responsibility and compliance

14th Nov 2023

As public sector sustainability reporting grows, this guide outlines key principles for transparent reporting, assurance and accountability.

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Ethical dilemmas in an era of sustainability reporting

18th Oct 2023

As sustainability reporting requirements grow, this guide uses real-world scenarios to help professionals navigate ethical dilemmas with confidence.

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Leading the change

27th Sep 2023

Finance teams connect all functions, giving them a key role in fostering a culture that enables change, innovation and creativity.

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Technology, innovation and the future of accounting

18th Sep 2023

ACCA's new report offers insight into how financial professionals view the potential of digital technology for the profession as a whole.

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Public trust in tax: Building trust in tax for a sustainable future 2023

11th Sep 2023

ACCA has again joined forces with CA ANZ and IFAC to survey the public level of trust in tax across the G20.

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Quick guide to AI for accountants

15th Aug 2023

Discover why it's vital for finance professionals to understand the capabilities, limitations and potential applications of AI within their specific domains.

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Building the foundations for trusted artificial intelligence

27th Jul 2023

The accountancy profession has a key role to play in driving trust in, and the ethical deployment of, artificial intelligence.

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Integrative thinking: the guide to becoming a value-adding CFO

25th Jul 2023

CFOs need to change their mode of operation to successfully navigate complex multi-dimensional problems.

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Accounting for society’s values

20th Jun 2023

Our organisations’ and society’s future depends on sustainability and a just transition – finance professionals must drive social equity.

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Chief value officer – the important evolution of the CFO

1st Jun 2023

In the move towards sustainable organisations the role of the CFO is evolving beyond finance to include reporting on value-centric aspects of their operations.

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Reporting of R&D: Disclosure without recognition?

24th May 2023

R&D and other intangibles increasingly drive future earnings, so reporting them shapes stakeholders’ views of an organisation’s prospects.

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Risk culture: building resilience and seizing opportunities

27th Apr 2023

In this global ground-breaking research, ACCA, Airmic and PRMIA investigate risk cultures and their effects at organisations across sectors and regions.

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Twelve tenets of tax

24th Mar 2023

Explore ACCA's 12 tenets of tax, from simplicity and fairness to accountability, the core principles underpinning an effective, well-run tax system.

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Green finance skills: the guide

14th Mar 2023

Professional accountants must help drive the migration to sustainable economies and businesses by becoming experts in green finance.

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Sustainability assurance and ESG standards: The challenges

28th Feb 2023

Accountancy professionals' role in meeting the demand from investors for delivering sustainability assurance.

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