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

Carbon Footprint Guide

Carbon Footprint Guide

There is an ever-increasing demand from regulators, customers, and suppliers for organisations to measure and report their carbon footprint. There has also been a boom in software providers and start-ups offering carbon footprint platforms, some which are able to integrate with business systems such as Xero and SAP.

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

Sustainability FAQs

Frequently Asked Questions on Nature

CA ANZ and Governance Institute of Australia publishes FAQs on Nature-related Financial Disclosures

Sustainability Report

Assessing materiality in sustainability and financial reporting

ICAS publishes research into the different assessments of materiality within the sustainability and financial reporting arenas.

Research

Best practice for impact reporting by charities

ICAS has funded and published research into charity impact reporting to inform the Charities Statement of Recommended Practice (SORP).

Research

Impact reporting by charities

ICAS recently released the second of a two-part research project, this element considers the importance of charity impact information to funders, donors and supporters. It aims to improve understanding of the current charity impact disclosure practices and consider how funders and donors use these reports to satisfy their accountability requirements and make future funding decisions.

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

Anti-Corruption

Why fighting corruption is key to good governance

International Anti-Corruption Day falls on 9 December; this year’s events seek to highlight how anti-corruption efforts contribute to peace, security and development.

Governance

ICAEW urges FRC for balanced corporate governance code revisions

ICAEW’s response to the FRC’s consultation on revisions to the Corporate Governance Code stresses that the future of corporate governance is as much about nurturing good behaviours as it is about preventing corporate failures.

The Future of Audit

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.

Society

Vancouver

Life as a CA in Vancouver

Karen Finlay CA went to Vancouver, expecting to stay for a year – that was in 2013. Now into her second decade on the west coast, she tells Rachel Ingram about biotech, inflation and Canada’s great outdoors.

Reporting

Ethics

FRC updates the Ethical Standard for Auditors

Regulator says new requirements are proportionate to support confidence in UK corporate reporting and audit, to support UK growth and competitiveness.

Corporate Data

Corporate data: a new type of intangible

Research by ICAEW and the China Accounting Standard Committee highlights the challenges of accounting for corporate data resources and suggests a new framework for their treatment in financial statements.

AI

Ethical AI use: the way forward

Ahead of the launch of ICAEW’s AI and Ethics CPD module, a series of round tables have highlighted how effective mitigations are needed to ensure AI can be used appropriately and effectively.

The Future of Audit

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.