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.
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
The Taskforce on Nature-related Financial Disclosures (TNFD) recommendations announced
After years of development and testing including by some of the world’s largest conglomerates, the Taskforce on Nature-related Financial Disclosures’ (TNFD) final recommendations for nature-related risk management and disclosures were released on 18 September 2023.
The UN Sustainable Development Goals were created in 2015 as global targets for social, environmental and economic improvements to aim for by 2030. Halfway to that date, what progress have we made?
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.
In this article you can read more to examine the current and future state of the People sector, and how impact investment can be a way to futureproof it.
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 […]
The A4S Accounting Bodies Network have published a practical guidance for SMEs and SMPs on embedding sustainability into their businesses.
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
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.
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.
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
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.
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 […]
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.
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.
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 […]
Mandatory sustainability reporting is coming. Are you ready?
