AICPA & CIMA have produced three introductory guides on the ESG factors finance professionals must be focused on to make a difference. These briefs will help you consider the sustainability issues, how to integrate them into long-term decision-making, and how to incorporate these issues into internal and external reporting.
Environmental protection introduction: Putting the E in ESG
Social Inclusion introduction: Putting the S in ESG
Governance introduction: Putting the G in ESG
Accounting for the Sustainable Development Goals
This extensive report focuses on the factors finance professionals must understand when working with the United Nations’ 17 SDGs.
Finance professionals play a crucial role in helping organisations address and improve their impact on the goals. They do this by providing valuable accounting and management information, including financial and nonfinancial measures and actionable business insights. Organisations can then confidently take strategic decisions and implement solutions based on relevant data and information to help society achieve the SDGs.
The practical brief focuses on the following topics:
What are the SDGs?
Why are the SDGs needed?
How to integrate the SDGs into an organisation
Who will encounter the SDGs?
Practical tools and resources for use with the SDGs
The accounting profession’s call to action in the sustainability space
Call to action in response to climate change
Accounting bodies net zero commitment
Global Accounting Alliance (GAA) call to action in response to the nature crisis