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Climate hub

Climate change is a crucial issue for the accounting profession. Are you professionally ready to mitigate the risk and maximise the opportunity of climate change? Find inspiration, information and practical resources to support the goals set out in the Paris Agreement and in the UN Sustainable Development Goals.

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Six steps to carbon neutrality

  • Article
With most national and international climate goals aiming for net-zero by either 2030 or 2050, the challenge is now firmly set for everyone to play their part, including your organisation. We outline the high-level steps on the road to carbon neutrality.
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Mitigation

Support on reducing organisational impacts related to climate change, such as carbon emissions.
How to estimate your Carbon Border Adjustment Mechanism liability
  • Article
  • 22 Oct 2026
ICAEW explains how new HMRC guidance on the rates and default values for the Carbon Border Adjustment Mechanism (CBAM) should help businesses to estimate their liabilities ahead of CBAM’s introduction on 1 January 2027.
Exclusive UK Carbon Border Adjustment Mechanism: time to take action
  • Webinar
  • 12 Jun 2026
Gain an understanding of the UK Carbon Border Adjustment Mechanism (CBAM) alongside key policy developments underpinning its introduction.
Exclusive The UK geothermal opportunity: why it matters now
  • Article
  • 26 May 2026
The UK is in a period of major energy transition, driven by the need to strengthen resilience and security of supply, improve affordability, support long-term economic growth and reduce emissions. Against this backdrop, geothermal energy is increasingly attracting attention as a reliable source of low-carbon heat, cooling and – to a lesser extent – electricity.
How this aerospace company built resilience through sustainability
  • Article
  • 08 Apr 2026
Supplier outreach, decarbonisation and circularity are just some of the core initiatives that global aerospace company Leonardo is deploying to strengthen its UK business for the long term.
Tax news in brief 31 March 2026
  • Article
  • 31 Mar 2026
Highlights from the broader tax news for the week ending 31 March 2026, including updates on Making Tax Digital (MTD) for income tax and the Carbon Border Adjustment Mechanism (CBAM).
Carbon Border Adjustment Mechanism begins to take shape
  • Article
  • 12 Feb 2026
The government has published draft regulations for technical consultation setting out how the Carbon Border Adjustment Mechanism (CBAM) will work when it is introduced from 1 January 2027.
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Reporting

ISSB at five: building a global language for sustainability reporting
  • Article
  • 03 Nov 2026
As the International Sustainability Standards Board marks its fifth anniversary, Vice-Chair Sue Lloyd reflects on the progress made in establishing a global baseline for sustainability-related financial disclosures, the challenges of implementation and the priorities that will shape the future.
Exclusive 2026 UK GAAP Accounts
  • Helpsheets and support
  • 12 Oct 2026
  • PDF (522kb)
This factsheet primarily deals with requirements of accounting standards that are mandatory for accounting periods beginning in 2026 and beyond.
FCA finalises UK SRS reporting rules
  • Article
  • 07 Oct 2026
Following a consultation period, the Financial Conduct Authority has finalised rules requiring in-scope listed companies to report against UK Sustainability Reporting Standards on a ‘comply or explain’ basis.
Exclusive 2026 IFRS Accounts
  • Helpsheets and support
  • 09 Sep 2026
  • PDF (580kb)
This factsheet primarily deals with requirements of accounting standards that are mandatory for annual reporting periods beginning in 2026 and beyond.
Sustainability reporting: why SMEs should care
  • Article
  • 17 Aug 2026
Accountancy Europe Senior Director Paul Gisby explains why sustainability reporting among small and micro businesses is as critical as ever, despite an apparent relaxation of EU rules over recent months. Find out about the changes and what they mean.
EU consults on sustainability reporting for non-EU companies
  • Article
  • 30 Jul 2026
A proposed new European Sustainability Reporting Standard for non-EU groups has been published for consultation. It covers information about non-EU companies’ impacts on the environment and society.
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Sustainability Accelerator Programme

These elearning resources equip finance professionals with the strategic insight and technical expertise required to lead sustainability and ESG initiatives in today’s rapidly evolving business landscape. ICAEW members can access for free.

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Assurance

Climate assurance: introduction
  • Article
  • 06 Jun 2024
Directors are accountable for all aspects of a company. They need to be confident that they can make decisions and commitments based on robust systems, processes and information, with aligned cultural and behavioural practices. Assurance underpins this confidence.
Climate assurance: case studies
  • Article
  • 06 Jun 2024
Case studies exploring how to apply assurance principles, how to get your sustainability commitments right, and sustainability reporting in practice.
Climate assurance: meeting stakeholder expectations
  • Article
  • 06 Jun 2024
How to manage the expectations of a broad range of internal and external stakeholders to enhance engagement and avoid widening an expectation gap.
Climate assurance: governance and accountability
  • Article
  • 06 Jun 2024
Explore the board's responsibilities, audit committee obligations and the role of internal systems of management and control in delivering appropriate and effective climate assurance.
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Adaptation

Support on risk management and adaptation related to climate change, such as supply chain security.
Climate adaptation finance as the next frontier of public financial management
  • Article
  • 26 May 2026
Without robust adaptation metrics, public climate finance risks remaining fragmented and input-driven rather than outcome-oriented, warns Alishba Khan
Climate crisis is a core business issue
  • Article
  • 21 Jul 2025
Making the transition to net-zero will not only reduce the potential impacts of climate change it is the best way to secure economic viability. ICAEW Director, Sustainability Richard Spencer outlines the compelling business case for action.
Chart of the week: climate change and the public finances
  • Article
  • 18 Jul 2025
Our chart this week looks at how climate change is now expected to make the OBR’s dire predictions for the public finances even worse.
PAC says government flying blind on struggling council finances
  • Article
  • 19 Mar 2025
As the local audit crisis continues, the Public Accounts Committee warns government accounts are not focused sufficiently on long-term financial risks posed by climate change, rising health spending and geopolitical tensions.
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Sustainable development

Why banks and insurers must pay closer attention to climate risk
  • Article
  • 02 Nov 2026
Climate risk is no longer an abstract mention in corporate social responsibility or environmental, social, and governance reports, but an active item on the balance sheet and a critical question about the resilience of the entity. With its volatile threat ever more apparent, banks and insurers must get a firmer grasp on the concept and a grip on associated costs.
New tool helps put Charity Investment Governance Principles into practice
  • Article
  • 28 Jul 2026
A new self-assessment tool has launched to help charities apply the Charity Investment Governance Principles, enabling charity leaders to check if their investment governance is working well and demonstrate they're meeting the key outcomes. Aimed primarily at larger charities holding investments, it's available to download now on the CIGP website, along with resources for smaller charities.
London Climate Action Week: what it means for finance professionals
  • Article
  • 25 Jun 2026
ICAEW was an active participant in London Climate Action Week announcing new practical guidance and partnerships to boost sustainability knowledge and practice. Ravi Abeywardana outlines what you need to know.
New practical guide for buyers of sustainability assurance
  • Article
  • 25 Jun 2026
During London Climate Action Week, ICAEW and the World Business Council for Sustainable Development have updated guidance to support CFOs, audit committees and boards buying sustainability assurance services.
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Further resources

Hub
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ICAEW's Sustainability hub

Sustainability describes a world of thriving economies and just societies based on what nature can afford; finance professionals all have a role to play if sustainability goals are to be met.

Find out more
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Training and events

Find out more about ICAEW's Sustainability Certificate, Fundamentals Programme and upcoming events.

Events and webinars CPD courses and more