Technical resources

Guide to... producing sustainable goods and services

Making your products and services more sustainable can protect your livelihood as well as the planet.

Guide to... reducing pollution and waste

Reducing pollution and waste helps you cut costs and improve your reputation, leading to significant increases in profitability

Call for feedback: report on climate-related disclosures by the Technical Expert Group on Sustainable Finance

ACCA welcomes the opportunity to provide views in response to the Technical Expert Group on Sustainable Finance's report on climate-related disclosures.

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

On 27 February 2019, ACCA and Deloitte jointly organised an event in Brussels called Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future, in order to explore how shifting tax from labour to natural resource use, pollution and consumption could help meet the goals of the Paris Climate Agreement, the UN Sustainable Development Goals (SDGs) and an inclusive, circular economy.

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

Considering the challenges societies are facing today, it is time to rebalance our tax systems and use tax as a force for good.

Event report: Collaborative economy and new business models’ challenges

ACCA, UEAPME and European Movement International are delighted to invite you to a lively panel discussion to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Save the date - Collaborative economy and new business models' challenges: from promoting innovation and sustainable entrepreneurship to protecting consumers and workers

ACCA and UEAPME are delighted to invite you to a lively panel discussions to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Human Rights Metrics: Reaching scale through the Sustainable Finance agenda

The event will focus on key barriers and opportunities in the development of high-quality human rights metrics to guide responsible investment.

Empowering businesses to engage with sustainable finance and the SDGs

The European Bank for Reconstruction and Development (EBRD), ACCA (the Association of Chartered Certified Accountants) and Barclays are delighted to invite you to a lively discussion on the proposals from the European Commission Action plan and the alignment of business strategies and corporate reporting contribution in meeting the SDGs and sustainable finance objectives.

Purpose and the profession

This report explores the global challenge of improving social mobility and the role of professional accountancy in making it happen.

ACCA response to UK government Smart Cities inquiry

Examining the potential benefits of a UK Government Strategy on Smart Cities. An inquiry issued by the All Party Parliamentary Group on Smart Cities (APPGSC).

Sustainable Development Goals

This report sets out to demonstrate why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda

Building a more sustainable economy in Europe

Event report for 'Building a more sustainable economy in Europe' held on 21 June 2017, Brussels. Hosted by ACCA, AVIVA, Barclays and the International Integrated Reporting Council (IIRC).

The Living Wage

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

Sustainability reporting: the evolving landscape in Pakistan

This report examines the changes in sustainability reporting in Pakistan and in doing so aims to find the key benefits that lead organisations to report on sustainability.

Mapping the sustainability reporting landscape

This report analyses the current state of play and proposes terminology, tools and approaches for charting routes through the landscape

Natural capital and the accountancy profession

This paper focuses on the role that accountants are playing in the development of thinking, practice and frameworks for reporting on natural capital.

Reporting on children’s rights

This paper provides companies with guidance for better reporting, and so supports the management of their impact on children’s rights.

Carbon accounting for small businesses

David York explains how professional accountants can help businesses improve competitiveness by becoming greener.

The European Commission’s multi-stakeholder forum on corporate social responsibility

This article reports on the CSR forum hosted at the European Commission on 3-4 February 2015.

Sustainability and business: the next ten years

Find out more about young finance professionals’ views on sustainability issues from the ACCA survey conducted on behalf of the of The Prince of Wales Accounting for Sustainability Project.

Consultation on the updated CDSB framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

Accounting for children: implementing child rights for better business

This report introduces the concept of children’s rights as a business issue of concern to finance directors and accounting teams.

Governance, family and small firms: an institutional context

Professor Mike Wright gave his presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Closing discussion

Professor Laura Spence gave her presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Bribery and corruption: the SME perspective

Manos Schizas gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Assessing and implementing governance in family owned SMEs in emerging economies

Kiril Nejkov gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Corporate governance and CSR

Jeremy Moon gave his presentation from an academic perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

A framework for effective governance: growth through responsible business

Tracy Gordon gave her presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Governance, CSR and SMEs in emerging economies

As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, ACCA hosted a conference on 19 November 2014.

Who accounts for social mobility? Is enough being done?

This report reviews the findings from a recent ACCA survey, which aimed to establish social mobility trends among our students and members.

Natural capital comes of age

As pressure grows on our resources, companies must learn how to manage, measure, report and disclose on natural capital.

Maintaining momentum

While South Africa has blazed a trail on integrated reporting, there is still much work to be done.

Taking stock of sustainability

Africa’s stock exchanges have a vital role to play in helping listed companies get to grips with reporting on environmental, social and governance issues.

Taking water into account

Water security must get on the board’s agenda – with accountants playing a critical role as ‘awareness experts’, say Roger Burritt and Katherine Christ.

South African institutional investors’ perceptions of integrated reporting

This report outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies.

Stock exchanges in sub-Saharan Africa: capturing intent towards ESG requirements

This report explores the level and extent of sustainability activities of 10 stock exchanges across sub-Saharan Africa.

Intended changes to GRI’s governance

Comments from ACCA to the Global Reporting Initiative.

Business and investors: providers and users of natural capital disclosure

Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.

Divestment from fossil fuel companies

This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

Net positive natural capital ambitions

This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

The exchange express

Could stock market regulations prove to be a quicker route to implementing sustainability practices across businesses than action by governments?

Consultation on Edition 2.0 of CDSB Framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

The ACCA Global Forum for Sustainability

Putting sustainability at the heart of accounting and business.

Members of the Global Forum for Sustainability

Membership list for the forum.

Sustainability matters

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

Creating value through governance – towards a new accountability: a consultation

This consultation paper forms part of ACCA’s investigation into whether existing governance and risk management frameworks are ‘fit for purpose’. The consultation period closed 31 August 2014.

ACCA insights - overview

ACCA insights is a monthly ezine that reviews ACCA's work on the key policy issues of the last month.

Identifying natural capital risk and materiality

This joint paper from ACCA, Fauna & Flora International and KPMG is a guide for businesses interested in understanding natural capital as a business risk and a material issue.

Reporting practices on fossil fuel reserves

In two video presentations, James Leaton introduces the 2013 research paper, 'Carbon avoidance?, and Richard Martin explains how unburnable carbon might be reflected in a company’s financial statements.