ACCA-气候行动与会计职业：建设可持续的未来（英）-2021.10-31页_6mb

CLIMATE ACTION AND THE ACCOUNTANCY PROFESSION: BUILDING A SUSTAINABLE FUTURE

Core Content

This report by ACCA (the Association of Chartered Certified Accountants) outlines the critical role that accounting and finance professionals can play in driving climate action and building a sustainable future. ACCA, with over 233,000 members and 536,000 future members in 178 countries, emphasizes the need for the profession to integrate climate considerations into business strategy and decision-making processes. The report underscores the importance of aligning financial and non-financial data, improving transparency, and fostering integrity in sustainability reporting.

Main Points

The Urgency of Climate Action

• The climate crisis is a global challenge that requires immediate and coordinated action.
• The IPCC report highlights that global warming of 1.5°C and 2°C will be exceeded unless deep emissions reductions occur.
• Organisations must move beyond treating climate risk as a peripheral issue and integrate it into core business strategies.

Role of Accountancy and Finance Professionals

• Accountants and finance professionals are increasingly seen as key leaders in sustainability.
• 75% of ACCA survey respondents believe finance teams should be involved in tackling climate change.
• 73% consider climate action as important for their future careers.

Key Challenges

• Many organisations lack the tools, knowledge, and frameworks to effectively address climate change.
• Only 15% of organisations have set net zero targets by 2050.
• Just 23% integrate climate KPIs into business strategy and risk frameworks.
• Barriers include a lack of perceived responsibility, insufficient incentives, poor data, and limited professional skills.

Immediate Steps for Organisations

• Secure executive buy-in for climate action.
• Develop net zero transition plans with clear 2030 targets.
• Integrate ESG and climate KPIs into decision-making at all levels.
• Improve data systems to capture climate-related impacts across the value chain.
• Report on non-financial information in a meaningful and integrated manner.

Importance of Government Action

• Governments must set not only long-term net zero targets but also interim targets for each decade.
• They should provide clear strategies, incentives, and disincentives to support climate action.
• Support for SMEs is crucial, including access to expertise and resources.

Key Information

Survey Insights

• Over 3,000 ACCA professionals were surveyed globally.
• Findings highlight the growing awareness and desire among professionals to lead in climate action.
• There is a significant gap between intent and action, especially in smaller organisations.

Regional Perspectives

• Regional roundtables across Africa, Asia Pacific, Europe, North America, the Middle East, and the UK provided context on climate risk themes.
• A roundtable participant from India emphasized that climate action is about business risk, not just corporate social responsibility.
• Another from the Asia Pacific region stated, "The writing is on the wall. We cannot wait until 2050."

Future of the Profession

• The report calls for a shift in the accounting profession to better reflect the real value of organisations to society, including environmental and social impacts.
• There is a need for enhanced education and training to equip professionals with the skills to address climate-related issues.
• Gen Z professionals are expected to lead this transformation.

Call to Action

• Governments and organisations must collaborate to address climate change.
• Knowledge hubs and shared resources can support SMEs in their transition to sustainability.
• The accounting profession must ensure that sustainability is not just an additional consideration but a central part of organisational strategy and performance.

Conclusion

The report concludes that climate action is not just an environmental issue but a business imperative. Accountancy and finance professionals have a unique role in driving this transformation by providing expertise in measurement, reporting, and assurance. The profession must adapt to the new reality where sustainability is integral to organisational success. With the right support and integration, the accountancy community can lead the way in building a sustainable future.