Accountants are in a unique position to make real, impactful change and be at the centre of sustainable development.

From reporting on CO2 emissions to measuring social impact, the skills, judgement and all-round, data-informed view of business possessed by professional accountants have a vital role in this effort.

Sustainability is fully integrated in our qualification, preparing future generations of accountants to recognise the challenges and address the impact in organisations.

Some of the topics we cover include:

• Integrated Reporting < IR >, a framework we have adopted and championed for over a decade
• Sustainability reporting for different stakeholders
• The purpose and role of the International Sustainability Standards Board (ISSB™)
• Audit of social and environmental matters
• Impact of sustainability issues on strategy formulation, business performance and financial decisions
• Measurement of economic, environmental and social performance
• Internal controls and management systems for environmental and sustainability accounting
• Environmental management accounting
• Legal risks and risk management
• Environmental taxation considerations.

More information can be found on the related downloads area of this page.

Sustainability within the ACCA Career Navigator

As the profession and the careers within it evolve, so do the skills that professional accountants need.

We’ve identified seven capabilities that underpin all future roles, reflecting the skills, knowledge and behaviours required for an ACCA qualified accountant to meet the future needs and demands of the profession.

Each capability is a direct response to changing organisational needs as businesses and organisations seek to create sustainable long-term value.