Sustainability


What does sustainability mean?

Applies integrative 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.

Learning path

Professional Diploma in Sustainability Learning - The ACCA Sustainability Certificate series

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.

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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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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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Find more CPD resources on ACCA Learning