Insights reports
Explore ACCA's latest insights on sustainability, including green finance skills, sustainability assurance, and accounting for society's values
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Sustainability in transactions
Sustainability in transactions – produced jointly by ACCA and CA ANZ – examines where sustainability meets corporate acquisition and divestment.
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The role of the CFO and finance function in the climate transition: driving value and sustainability
This research from ACCA, IFAC and PwC underlines organisations’ urgent need for strategies and transition plans to combat climate change, remain successful and meet stakeholder expectations.
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Sustainability reporting - the guide to preparation
ACCA’s guide to preparing for sustainability reporting helps all involved, especially professional accountants, take a leading role enabling better business.
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Public sector: Preparing for sustainability reporting and assurance
ACCA, IDI (INTOSAI Development Initiative) and IFAC (International Federation of Accountants) have partnered to produce a report that helps public sector organisations understand the rapidly evolving area of public sector sustainability reporting and assurance.
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Ethical dilemmas in an era of sustainability reporting
At a time when the regulatory requirements for sustainability reporting are growing, this guide provides real-world scenarios for accountants and non-accountants to equip them to manage the ethical dilemmas they regularly face.
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Integrative thinking: the guide to becoming a value-adding CFO
CFOs need to change their mode of operation to successfully navigate complex multi-dimensional problems.
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Sustainability assurance: rising to the challenge
In this report we provide insights about the key challenges currently faced in meeting rapidly increasing demand from investors for delivering sustainability assurance.
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Accounting for society’s values
A sustainable organisation is one that embraces the three components of economic, environmental and social action to deliver a long-term future. Whilst the conversation around social issues may pre-date that of environmental it feels to many that the social component is less well defined and inherently complex. Accountancy and finance professionals are increasingly being required to interact with this component.
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Chief value officer - the important evolution of the CFO
This joint report by ACCA and BDO reinforces that the chief financial officer (CFO) role is fundamental to organisations and their stakeholders. The role continues to evolve and reshape as the emphasis of organisations changes. The role of a chief value officer (CVO) is one that is increasingly used in the context of the broader reporting that organisations are now undertaking. Is the CVO role an extension of the CFO role or is it unique? What constitutes value anyway?
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Green budgeting: a toolkit for public sector finance professionals
This report shows how action to address the climate challenge requires change across the whole public sector and must be central to every public sector organisation’s decision-making processes.
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SME toolkit: creating a sustainable world
A toolkit by ACCA and Chartered Accountants ANZ equips finance professionals and businesses with concise, actionable insights and resources.
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Professional accountants at the heart of sustainable organisations
This report explores the future of the accountancy profession, examining the drivers of change shaping sustainable business as we look ahead, and the next decade of work for finance professionals, as well as the skills that are most prized.
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Green finance skills: the guide
This new report is part of the fundamental narrative of ACCA’s research programme on net zero transition and the role of the accountancy profession.
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Professional accountants changing business for the planet: a guide to natural capital management
This five part series provides a practical guide to natural capital management for professional accountants so they can change business for the planet.
