Sustainability

The diploma syllabus, developed by the ACCA Qualification team, is structured into four key sections: Sustainability, regulatory frameworks and ethics, Sustainable strategic planning, decision-making and measurement, Sustainability Reporting and Sustainability Assurance. Through this syllabus, you will gain a comprehensive understanding of sustainability frameworks, ethical considerations, strategic planning and decision-making and how to measure performance, sustainability reporting for investors and the interaction with the financial statements and finally how to plan and conduct a sustainability assurance engagement. 

We have developed four new certificates, each aligned with the key sections of the diploma syllabus. These certificates can be taken individually as standalone learning units or stacked together to form the foundation of learning for the diploma.

In this pack you have access to all four certificates as they are published.

On successful completion of this course, learners will be able to:

• gain a solid foundational understanding of climate change, its drivers, its risks and consequences, and the role of climate finance
• understand different climate initiatives and related governance and disclosure frameworks
• demystify carbon pricing and accounting 
• understand the proposition of a sustainable economy and business models
• gain practical knowledge for integrating climate risk into investment analysis and portfolio construction. 

This online course considers what the role of accountants is and how they can utilise existing skills and knowledge to embed climate-related issues into business-as-usual.

On completion of this module, you will be able to:

• define the role the accountancy profession plays in identifying, managing and disclosing climate-related risks and opportunities
• explain how to apply approaches to disclosing climate-related information to support management and investment decision-making
• describe organisational processes to mainstream climate-related information (i.e. risk management) to identify and analyse relevant factors influencing an organisation’s strategy.