Technical resources

Is corporate Asia ready for the green economy?

This report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy.

Embedding sustainability in SMEs

This paper presents the ACCA Global Forum for SMEs’ recommendations for the development of a series of SME-specific measures and approaches that will need to be adopted by governments, the business support community and the accountancy profession, if current efforts to engage SMEs in sustainable business practices are to gain significant momentum.

Is natural capital a material issue?

Joint report from ACCA, Fauna & Flora International and KPMG evaluates the relevance of biodiversity and ecosystem services to accountancy professionals and the private sector.

The state of sustainability report assurance in the ASX 100

Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. ACCA and the Net Balance Foundation.

IAESB: Proposed revised IES 3, initial professional development – professional skills

Comments from ACCA to the International Accounting Education Standards Board, October 2012

Is corporate Indonesia ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

The green economy: pushes and pulls on corporate China

Christine Loh, October 2012. While China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese government are acutely aware of. This report explores the efforts that are being made to transition to a more sustainable path, a greener economy, and the impacts these efforts are having on businesses operating in China.

Canada and the green economy

Judy Kuszewski and Yasmin Crowther, October 2012. Canada has a complex relationship with the global efforts to move to a green economy. Its policymakers and business leaders need to balance the country’s vast natural resources and the economic growth that they can foster, with the need to develop in a low-carbon, resource-efficient and socially inclusive manner. This report explores what the green economy means to Canada, with a particular focus on Canadian companies and the accountancy profession.

Is corporate China ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

Is corporate Singapore ready for the green economy?

ACCA, October 2012. This report summarises the ACCA roundtable held in Singapore on 17 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

China and sustainability: risks and opportunities

ACCA, October 2012. This report summarises a briefing held on 14 March 2012 by ACCA and CSR Asia. The session reviewed the social and environmental challenges that accompany the business opportunities arising from China’s rapid development into the world’s largest exporter and second largest importer.

Is corporate Hong Kong ready for the green economy?

ACCA, October 2012. This report summarises the ACCA and WWF Hong Kong roundtable held in Hong Kong on 27 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

Consultation on guidance for business on environmental key performance indicators

Comments from ACCA to the Department for Environment, Food and Rural Affairs, 24 September 2012.

Environmental aspects of sustainability, SMEs and the role of the accountant

ACCA research report 128, by J. Spence, G. Agyemang and L. Rinaldi.

The ACCA-WWF Pakistan Environmental Reporting Awards

The ACCA-WWF Environmental Reporting Awards were launched in Pakistan in 2002 and have helped raised the profile of corporate transparency and responsibility issues globally

Carbon taxation and corporate behaviour

ACCA, May 2012. This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.

Making a difference at Rio+20

ACCA, May 2012. This paper provides some background to Rio+20 and the 'zero draft' of the summit agreement, explains the importance of paragraph 24 - concerning the integration of sustainability information into corporate reports - of the zero draft, the possible changes to paragraph 24 from zero draft to final agreement, and ACCA and others' opinions.

Seed enterprise investment scheme (SEIS))

Draft guidance has been made available that is intended to apply from 6 April regarding the transfers of pension savings to qualifying recognised overseas pension schemes (QROPS).

Disclosures on supply chain sustainability

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.

Disclosures on managing human rights risks

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report examines the human rights governance, risk management and reporting quality of companies in the ASX 100.

The carbon we're not counting: accounting for Scope 3 carbon emissions

This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available.

COP 17 and accountants: where next?

ACCA, November 2011. This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.

Five minutes on... The carbon we're not counting

The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.

Predicting an uncertain future: narrative reporting and risk information

This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore

The carbon jigsaw

ACCA, 2010. A volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.

Sustainability reporting matters: what are national governments doing about it?

Hannah Jones, December 2010. This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.

Social responsibility disclosure practices: evidence from Bangladesh

Muhammad Azizul Islam and Craig Deegan, 2010. This discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying companies - Nike and H&M - and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.

IFAC: competent and versatile: how professional accountants in business drive sustainable organisational success

Comments from ACCA to the International Federation of Accountants, November 2010

Ecological footprinting: accounting for our environmental impact

Henning Drager, August 2010. ACCA held another of its 'Friday Forums' on 2 July 2010 on ecological footprinting. The key point raised at the event are summarised in this paper.

Disclosures on water

ACCA Australia and New Zealand with Net Balance Foundation Limited, 2010. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies. This report examines the reporting quality of 32 companies from the ASX 50. Inclusion was based on companies' requirements for significant quantities of water for their operations, supply chain and product-use areas.

Pursuing environmental sustainability

ACCA research report 116, by Barter and Bebbington.

Disclosures on social investment

ACCA and Net Balance Foundation Limited, 2010. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

Accounting for carbon

ACCA research report 122, by Lovell, Sales de Aguiar, Bebbington and Larringa-Gonzalez.

Practice note 10, audit of financial statements of public sector bodies in the United Kingdom (revised)

Comments from ACCA to The Auditing Practices Board, April 2010.

Getting it: expert perspectives on the corporate response to climate change

ACCA, December 2009. In advance of the UN Climate Change Conference 2009 (COP15), ACCA and GRI interviewed six expert commentators to gain their perspectives on the business response to the challenge of climate change. The results of those interviews are presented as a series of short essays in this publication.

Creating value from the shift to a low-carbon economy

Ashridge, December 2009. ACCA is pleased to publish the shortlisted entries from the Ashridge Sustainable Innovation Award 2009. The Award was established to further debate about questions of responsible and sustainable business practice, and to do so in a way accessible to a wide audience, particularly to business leaders and public policymakers.

NGO accountability and aid delivery

ACCA research report 110, by G. Agyemang, M. Awumbila, J. Unerman and B. O'Dwyer.

High-impact sectors: the challenge of reporting on climate change

ACCA and GRI, December 2009. The business world’s response to climate change is examined in detail in this four-part joint report. Launched at the COP15 Climate Change Summit, the report provides an insight into the degree to which large companies around the world from the 15 most high-impact industry sectors have begun to disclose their greenhouse gas (GHG) emissions and their strategies for reduction. The report includes an analysis across high-impact industry sectors from 2003-08 and a separate analysis of 2008 carbon reporting disclosures in the BRIC countries and South Africa.

HFMA briefing: carbon reduction in the NHS

December 2009. HFMA briefing sponsored by ACCA.

Reporting on the long-term sustainability of public finances

Comments from ACCA to the International Public Sector Accounting Standards Board, April 2010.

Exposure draft of proposed amendments to the FReM sustainability reporting

Comments from ACCA to HM Treasury, November 2009.

Public financial management and the PFM international architecture - a whole system approach

Comments from ACCA to the International Public Sector Accounting Standards Board, November 2009.

Adaptation - climate change briefing paper

Prepared by Acclimatise, October 2009. Climate change adaptation means recognising what is happening to our climate on a global and local scale, and developing strategies to manage the risks that this presents is crucial to the growth, development and continuing success of any organisation.

Governance and management - climate change briefing paper

Prepared by EIRIS, October 2009. A critical issue for companies. Where robust and transparent sustainability and climate change governance practices are embedded into corporate strategy, companies are more likely to be able to manage the risks and maximise the opportunities presented by climate change.

Taxation - climate change briefing paper

Professor Paul Ekins, October 2009. A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.

Investment - climate change briefing paper

Prepared by Trucost, October 2009. Investor action to address risks and opportunities linked to greenhouse gas emissions is barely off the starting block.

Mitigation - climate change briefing paper

Prepared by the Carbon Trust, October 2009. Climate change mitigation entails finding ways to reduce the greenhouse gas emissions that cause climate change. Ways of mitigating climate change include reducing demand for emissions-intensive goods and services, increasing efficiency gains, increasing use and development of low-carbon technologies, and reducing non-fossil fuel emissions.

Equality Bill - making it work

Comments from ACCA to the Government Equalities Office, September 2009.

Climate change adaptation

ACCA, September 2009. ACCA held the fourth in its series of ‘Friday Forums’ on 4 September 2009 on climate change adaptation. The key points raised at the event are summarised in this paper.

Pension fund trustees and climate change

ACCA research report 106, by J. Solomon.