What does sustainability mean?

Applies integrated thinking and action to create, protect and communicate long-term value for the organisation, environment and society.

I understand what sustainability means for my organisation and am aware of the standards and reporting frameworks for sustainable development .

I am familiar with the UN sustainable development goals (SDGs) and my organisation's level of commitment to them.

I know what environmental, social and governance metrics matter to my organisation to help it deliver its strategy.

I compile and analyse key financial and non financial data that is required to support sustainable practices.

I identify and speak out when I recognise potential opportunities for sustainable practices.

I work with others in a safe and sustainable manner and seek to reduce the consumption of resources.

I understand the role of the accountancy profession in making a positive contribution to, and impact on, sustainable value creation.

Continuing professional development at ACCA

A commitment to life-long learning is a vital part of your ACCA membership; it unlocks the full potential of your career choices - and drives forward the profession.

We deliver a wide range of CPD resources tailored to different areas of expertise - and an ever-changing profession. Our, and your, commitment to quality CPD ensures you will have the most up-to-date skills to perform at the highest standard. 

So, get started (or restarted) and take a look at our curated list of the most relevant CPD resources to help you develop this capability.

unit 1

Online course

Embedding climate change into financial management – climate-related reporting for accountants

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.
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units 21

Online course

ACCA certificate in integrated reporting

The ACCA certificate in integrated reporting focuses on how to implement integrated reporting in your organisation. It outlines what’s required to develop a successful integrated report and takes you through how to go about it.

If you are part of the team responsible for the preparation of the integrated report this certificate gives you everything you need to implement it successfully.

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units 10

Online course

Climate finance

Created in collaboration with CFA institute, this course provides an introduction to climate change and its related economic and environmental impacts, with a particular emphasis on the role of finance professionals in creating and implementing solutions to the global issues in this space. It is a practical and applied digital course designed to support business, finance, and accounting professionals as well as any individual seeking practical guidance around climate change and climate-related finance matters. 

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Find more CPD resources on ACCA Learning

How does the ACCA Qualification support the development of this capability?

From a combination of exams, ethics and experience, the ACCA Qualification will boost your employability and performance at every stage of your career journey.

Here we have listed some elements of the ACCA Qualification that will help you develop this capability.


Strategic Professional

Strategic Business Leader

The Strategic Business Leader (SBL) exam is designed to mirror the workplace and requires you to demonstrate a blend of technical, ethical and professional skills. It tests your ability to function as an accountant in a simulated workplace and asks you to respond to requests from people in various roles. It won’t only be the technical quality of your answer that matters, but how professional your response is.

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Strategic Professional

Strategic Business Reporting

The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. You will need to demonstrate judgement and often consider the perspective of different stakeholders such as investors in your answers.

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Strategic Professional

Advanced Audit and Assurance

The Advanced Audit and Assurance (AAA) exam is designed to reflect the challenges auditors will face in their professional life. You will be required to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

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