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Home Business Insights Competencies and Capabilities

ACCA: Accountants must 'move beyond compliance' in sustainability

FutureCFO Editors by FutureCFO Editors
November 17, 2025
Photo by Jesse Zheng: https://www.pexels.com/photo/green-mountain-painting-732548/

Photo by Jesse Zheng: https://www.pexels.com/photo/green-mountain-painting-732548/

Professional accountants and organisation leaders are braving the task to be resilient in efforts on sustainability, and now there are calls for them to 'move beyond compliance', using sustainability information to become more resilient and thrive. 

According to a study by the Association of Chartered Certified Accountants (ACCA), interconnected sustainability and financial information is no longer optional – it’s essential. This is why finance professionals are being called to lead the change.

In the survey, it was revealed that only 16% of senior management and boards use sustainability information when making decisions, while 53% have started creating and using sustainability information in their respective organisations.

In building resilience and creating sustainable profits, the study found that 71% identify regulatory compliance and the corresponding licence to operate as a key driver. Meanwhile, 30% find collaboration among industry peers to be most helpful to overcome challenges in creating or using sustainability information. 

Further, the ACCA recommends the following:

• Prioritise globally relevant standards. Start with standards relevant to the jurisdiction and to key stakeholders along the value chain. 

• Leverage regulatory reporting ecosystems. Maximise use of available support, guidance, and incentives while being mindful of penalties. 

• Know your business end-to-end. Identify the key resources needed and who provides them. Seize opportunities and manage risks threatening the availability or quality of these resources. 

• Bake sustainability into stakeholder management. Exchange insights through regular two-way communication with key stakeholders, including policy makers and regulators.

• Build agile systems focused on the end users that better connect sustainability and financial data to meet both internal and external users’ needs.

• Collaborate boldly across industries and regions to drive efficiency and effectiveness. Share expertise, build capacity, minimise blind spots, and continually improve together. 

• Champion sustainability. Senior leaders and professional accountants need to recognise the importance of sustainability and drive the necessary conversations and actions. 

• Build a flexible resourcing model to facilitate access to relevant skills as and when needed. 

• Be proactive. Start now, seize opportunities and build momentum.

Related:  The road to better audit
Tags: ACCAfinance professionalssustainabilitysustainability strategies
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