Welcome to the Sustainability Hub

In this hub we have put together a wealth of content from our member institutes and trusted partners around the world to help you – and the businesses you support – in becoming more sustainable and resilient now and for the future.

All Chartered Accountants are agents of change and accountability. Your sustainability journey starts – or continues – here.

Get started with the Chartered Accountants Worldwide Sustainability Roadmap

This guide has been prepared for Chartered Accountants working in the private sector, but it can equally be applied to those working in the public and not-for-profit sectors.

CAW Sustainability Roadmap

Browse our Sustainability Hub

To make sure you get straight to the content you need, we have curated it under the headings Environment, Society, Governance and Reporting.

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Sustainability & SDGs

Behind the Scenes: The Journey to Embrace IFRS Sustainability Disclosure Standards in Pakistan

At COP 26, the UN Global Summit to address climate change held in November 2021, the formation of the International Sustainability Standards Board (ISSB) as a sister standard-setter to the International Accounting Standards Board (IASB) under the International Financial Reporting Standards Foundation (IFRS Foundation) was announced.

Carbon Crush

Carbon crush

After years of talk, carbon accounting is finally here. New Zealand made trackingof greenhouse gas emissions mandatory for larger companies on 1 January 2023 and Australia will follow suit on 1 July this year.

Climate

Adopting the TNFD framework needn’t be a challenge

Getting started on the journey towards reporting on nature issues may be easier than you think – incorporating it into climate disclosures could be the first step.

Global Risk

Here are the world’s TNFD early adopters

The Taskforce on Nature-related Financial Disclosures unveiled its inaugural ‘early adopters’ list at the World Economic Forum annual meeting this month.

SMEs

Green Finance

ISCA Green & Sustainable Finance: Guide for SMEs

The small and medium enterprises (SMEs) play a pivotal role in supporting the nation’s efforts to transit to a low-carbon economy. SMEs have the potential to bring with them innovation, technology and an entrepreneurial spirit to develop products and services to support sustainable development and climate action. However, SMEs require […]

EMBRACING SUSTAINABILITY: ACTIONS FOR SMES

Embracing Sustainability: Actions for SMEs

The A4S Accounting Bodies Network have published a practical guidance for SMEs and SMPs on embedding sustainability into their businesses.

Windmills at dawn

Insights from the Change for Sustainability Event

Sustainability should be at the forefront of everyone’s agenda, and yet, for many businesses, both large and small, it’s not!

Too many industries are not making changes to improve sustainability at a rapid enough pace. Recent climate events – from heatwaves, floods and wildfires that are occurring regularly and globally are an indicator that man-made climate change is very much happening now.

Environment

Implementing Sustainability For The Healthcare Sector

Implementing Sustainability For The Healthcare Sector

The provision of healthcare services inevitably emits greenhouse gases. There are various ways that the healthcare sector can reduce their carbon emissions, and companies along the value chain can tap on sustainable financial solutions to support their green efforts.

sustainability reporting

At The Inflection Point Of Sustainability Reporting

Within the past three years alone, we have witnessed a slew of important developments that are driven by the demand for decision-useful information from stakeholders who support climate action or other sustainability causes. We are at the cusp of sustainability reporting being part of mainstream reporting and can expect the adoption of sustainability reporting to accelerate in the near future.

ICAP Sustainability

Significant initiatives taken by ICAP in the area of Sustainability

Corporate Sustainability reporting and assurance has gained significant attention and momentum in Pakistan. It is recognised that accountancy bodies and accountancy professionals have an important role in developing, promoting and implementing sustainability reporting and assurance regime in Pakistan.

Governance

Peace, Justice and Strong Institutions

Peace, Justice and Strong Institutions: How Effective & Just Enforcement Systems Contribute to Global Accountancy Development

Strong governance and a robust investigation and discipline (I&D) system are core elements of a professional accountancy organization (PAO). An effective I&D system should protect the public interest in a proportionate way. Not only does this provide assurance to those using a professional accountant’s services, but it also protects the reputation of the PAO and the profession.

SRSB Publications

SRSB Publications

FAQs on Sustainability Reporting - Heart of Good Governance. Sustainability Reporting Maturity Model (SRMM) - Version 1.0 Background Material on Business Responsibility and Sustainability Reporting (BRSR) - Revised Edition 2021 Sustainable Development Goals - Accountants Creating Sustainable World Part - 3 Sustainable Development Goals - Accountants Creating Sustainable World Part […]

ESG Momentum

ESG momentum presents an opportunity for CPAs, experts say

As investor attention shifts, sustainability reporting is gaining ground. With investors calling COVID-19 the 21st century’s first “sustainability” crisis, heads are turning towards climate change and socially responsible actions. In particular, there has been a surge this past year in sustainable investing approaches, as investors demand more attention be paid to environmental, social and governance (ESG) endeavours.

Society

Gender pay gap reporting: the regulations

It is now a legal requirement for any type of organisation with over 250 eligible employees to publish a report on their gender pay gap. This means the regulations do not just apply to large corporations but also to private companies, partnerships, charities, trade and professional bodies and indeed anyone who employs 250 or more eligible employees.

Reporting

The Future of Audit

While the internal audit function has undergone significant transformation, the rapid pace of change is set to accelerate in the foreseeable future. Richard Walker advises what we can expect to see defining the sector over the next five years.

Implementing Sustainability For The Healthcare Sector

Implementing Sustainability For The Healthcare Sector

The provision of healthcare services inevitably emits greenhouse gases. There are various ways that the healthcare sector can reduce their carbon emissions, and companies along the value chain can tap on sustainable financial solutions to support their green efforts.

CA ANZ welcomes momentous step towards harmonising global sustainability reporting

CA ANZ welcomes momentous step towards harmonising global sustainability reporting

The release by the International Sustainability Standards Board’s (ISSB) of its first two standards marks an important milestone for finance professionals and finance teams, according to Chartered Accountants Australia and New Zealand (CA ANZ). The ISSB’s standards aim to provide a comprehensive global baseline of sustainability disclosures for capital markets […]

Sustainability

Practical guidance on preparing for the ISSB’s sustainability disclosure standards

Mandatory sustainability reporting is coming. Are you ready?