可持续发展目标：重新定义背景、风险和机遇（英文版）_28页-1mb

Summary of The Sustainable Development Goals: redefining context, risk and opportunity

Core Content

The report explores the role of professional accountants in supporting the United Nations Sustainable Development Goals (SDGs) as a new framework for global prosperity creation. It outlines how the SDGs, adopted in 2015, offer a comprehensive roadmap for governments, businesses, and civil society to address pressing economic, social, and environmental challenges. The SDGs consist of 17 objectives and 169 targets, with the overarching aim of achieving "inclusive prosperity" by 2030.

The report emphasizes that the SDGs are not only a global agenda but also a critical opportunity for the accountancy profession to contribute meaningfully. It argues that the SDGs will increasingly require the technical and ethical skills of professional accountants to drive investment, develop new business models, and improve transparency and accountability in financial reporting.

Main Points

The SDGs as a Global Framework

• The SDGs are a unified global agenda that includes economic, social, and environmental dimensions.
• They aim to address inequality, environmental degradation, and other systemic challenges.
• The SDGs are seen as a way to "leave no one behind" and ensure inclusive growth for all.

The Role of Professional Accountants

• Accountants are positioned to support the SDGs through their expertise in data analysis, reporting, and risk assessment.
• The profession can help operationalize the SDGs, build systems for their delivery, and report on progress.
• With the rise of digital technologies and data analytics, accountants are becoming more involved in assessing and managing complex, interconnected risks and opportunities.

Business Imperative

• The SDGs present significant market opportunities and are expected to unlock $12 trillion in economic value and create up to 380 million jobs.
• Businesses are encouraged to align with the SDGs to meet evolving investor, customer, and regulatory expectations.
• The SDGs are a "purchase order from 2030" that will shape current and future business strategies and financial flows.

Emerging Trends in Finance

• Environmental, social, and governance (ESG) issues are reshaping the finance landscape.
• Corporate sustainability reporting frameworks like the Integrated Reporting (IR) Framework and the Global Reporting Initiative (GRI) are enabling businesses to communicate their impact on various SDG-related indicators.
• The Task Force on Climate-related Financial Disclosures (TCFD) is also influencing how businesses disclose and manage climate-related risks.

Key Information

Financial and Economic Challenges

• $2.5 trillion per year is estimated to be required by developing countries to achieve the SDGs.
• The SDGs will demand a recalibration of business, finance, and government activities to ensure sustainable and inclusive growth.
• There is a growing need for businesses to integrate social and environmental sustainability into their core strategies.

Drivers of Change

• Stronger governance: Businesses are expected to take a more responsible and ethical approach.
• Digital transformation: The use of data analytics and artificial intelligence is becoming more critical in understanding and addressing SDG-related issues.
• Rising expectations: Stakeholders, including investors and customers, are increasingly demanding transparency and accountability in SDG-related disclosures.
• Globalization: The SDGs are shaping the global economy and influencing regulatory and investment decisions.

Professional Development

• ACCA has identified seven quotients for professional accountants to develop in order to thrive in the evolving landscape.
• These quotients include skills in digital tools, risk assessment, and understanding the broader context of sustainable development.
• The SDGs can serve as a platform for accountants to gain new skills and contribute to solving global challenges.

Quotes from Roundtable Participants

• "I'm proud to be an accountant seeing the SDGs and the contribution an accountant can make." – Singapore roundtable participant
• "If you have security problems, or transport issues, or there is too much waste, or a lack of water, you can't function as an industrial unit." – Pakistan roundtable participant

Recommendations

• Enhance skills development: Accountants should invest in learning digital tools and sustainability reporting frameworks.
• Integrate SDGs into business strategy: Companies should mainstream SDGs into their operations and reporting to align with global expectations.
• Promote collaboration: Businesses need to work closely with governments and civil society to address shared challenges and achieve SDG outcomes.
• Improve transparency and accountability: Enhanced data collection and reporting will be essential for tracking progress and building trust with stakeholders.

Conclusion

The SDGs represent a transformative opportunity for the accountancy profession to redefine its role in creating sustainable and inclusive prosperity. As the world faces complex challenges, the skills and expertise of professional accountants will be critical in supporting the SDGs through better risk assessment, data-driven decision-making, and responsible business practices. The report calls for a renewed focus on professional development and collaboration to ensure that the SDGs become a standard tool for measuring and achieving global success.