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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

Quick guide to AI for accountants

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

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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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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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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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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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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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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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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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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