The value of sustainability for accounting practices and their clients
Green growth: Net zero doesn’t mean zero profits
- Website
- Apr 2024
- Richard Hattersley
The story of how Triple Bottom Line Accounting achieved success by committing to sustainability and helping clients to align with environmental goals.
Why sustainability information matters to CPAs
- Website
- Jun 2024
- Janis Parthun
An in-depth article looking at the emerging opportunities for accountants and finance professionals to help businesses meet sustainability reporting requirements. Although written from a US perspective, it includes consideration of international developments.
How accounting leaders can embrace ESG for a strategic advantage
- Website
- Oct 2023
- Drew Niehaus, Matt Pelton
A US-focused article arguing that ESG has moved into the mainstream of corporate strategy and reporting, driven by investor expectations and regulatory developments. It emphasises that proactively embedding ESG into business strategy can improve access to finance, strengthen risk management, and enhance competitive positioning.
Sustainability value triangle: creating impact through finance, IT, and sustainability
- Website
- Feb 2025
- Sustainability Value Creation Partnership
Publication setting out the results of research carried out by the Sustainability Value Creation Partnership, which indicate that businesses with deeply integrated sustainability strategies unlock greater value.
Is sustainability good for financial performance?
- Website
- Jul 2024
- Erkan Erdem, Mark Golovcsenko, Jung Bae
Research report from KPMG, investigating how sustainability indicators tend to correlate with businesses' financial outcomes. The authors identify 21 such indicators that have a strong statistical association with robust financial performance.
Environmental, social, and governance activities and firm performance
- Website
- May 2023
- Ye Lim Jung, Hyoung Sun Yoo
An academic article setting out the results of a study exploring how ESG activities affect firm performance. The authors observe a positive linear relationship between ESG performance and profit margin or return on assets.
Why sustainability reporting matters to investment decisions
- Website
- Oct 2022
- Nicholas C. Lynch, Michael F. Lynch
Companies' sustainability policies and metrics now play a role in driving firm value, and are important factors to be considered when making investment decisions. This article explores this issue in detail, and considers what the future holds for sustainability reporting.
Building internal buy-in
Leading successful organizational transformation through culture
- Website
- Jan 2025
- Brad Einstein
A leadership article arguing that successful organisational change depends on cultural transformation, with leaders shaping behaviors and norms to improve adaptability and performance.
Overcoming 3 common barriers to organizational change
- Website
- Dec 2024
- Kiley Reitano
An article outlining common barriers to organisational change and arguing that clear communication, aligned leadership, and effective management of culture are essential to achieving sustained transformation.
Mobilize your organization with a powerful change story
- Website
- Oct 2019
- Jeff Boudens, Rodgers Palmer, Brooke Weddle
An article arguing that organisational transformations are more likely to succeed when senior leaders align on priorities and communicate a clear change narrative, leading to stronger performance and financial outcomes.
Assessing client needs, developing services, and anticipating future demands
ESG reporting now ‘business as usual’ for top companies
- Article
- Dec 2024
- ICAEW Insights
KPMG’s global survey reveals that 95% of the world’s biggest corporations are now publishing carbon targets, while more than half have a sustainability leader.
ESG: A new era in practice opportunities
- Website
- Dec 2023
- American Institute of Certified Public Accountants
US report outlining the ways in which ESG regulation and stakeholder demand are creating significant new opportunities for the accounting profession. Includes a section setting out '8 steps to building an ESG service line'.
Small business sustainability checklist
- Website
- Nov 2023
- International Federation of Accountants
A diagnostic checklist from IFAC, listing a range of potential initiatives and actions which SMEs may wish to consider implementing as part of their sustainability journey. Small and medium-sized practices may find the checklist useful when seeking to identify opportunities for service development and growth.
The role of small- and medium-sized practices in the sustainable transition of SMEs
- Website
- Jul 2023
- Esther Ortiz, Salvador Marín, Paul Thompson
This paper outlines recent European legislation and standards relating to sustainability reporting, and examines the emerging role of small- and medium-sized accountancy practices in helping SMEs to comply with the regulatory regime in this area.
5 ways to help SMEs embed sustainable finance in their operations
- Website
- May 2025
- Helena Vallely
An article arguing that ESG is becoming essential for small businesses, with accountants acting as their advisers on reporting, securing capital, and planning for risk through an ESG lens.
Marketing sustainability services
Cross-selling becoming “the holy grail” for accountancy firms
- Website
- Oct 2022
- Rob Griffin
An article exploring how UK accountancy firms are increasingly using cross-selling (ie, providing additional services to existing clients) in order to deepen client relationships, boost resilience, and drive growth in a challenging economic environment.
Niche practice: The basics of finding and building specialties
- Website
- Nov 2023
- Mark H. Fowler
How niche services can help accountants make their firm more profitable. The article looks at the opportunities available, the benefits of niche practices and how to develop your niche and promote it.
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