Guidance
Accounting for Scope 3 emissions in financial services
Support on how to calculate Scope 3, Category 15 emissions across the financial services industry and different asset classes. Guidance includes common challenges and a series of case studies.
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Case studies
Support on how to calculate Scope 3, Category 15 emissions.
Accounting for Scope 3: residential mortgages
- Helpsheets and support
- 15 Jun 2026
This case study aims to support those in the banking sector considering how to approach the reporting and assurance of scope 3 greenhouse-gas emissions.
Accounting for Scope 3: aluminium production
- Helpsheets and support
- 15 Jun 2026
Guidance for CFOs and audit committees on reporting and assuring scope 3 greenhouse gas emissions related to corporate bank loans to organisations involved in metal production. Find out about methods of estimating emissions and common challenges.
Accounting for Scope 3: investment
- Helpsheets and support
- 15 Jun 2026
Guidance for CFOs and audit committees on reporting and assuring scope 3 greenhouse gas emissions related to corporate bank investments. Find out about methods of estimating emissions and common challenges.
Accounting for Scope 3: life insurance
- Helpsheets and support
- 15 Jun 2026
Guidance for CFOs and audit committees on reporting and assuring scope 3 greenhouse gas emissions related to life insurance. Find out about methods of estimating emissions and common challenges.
Accounting for Scope 3: aviation
- Helpsheets and support
- 15 Jun 2026
Guidance for CFOs and audit committees on reporting and assuring scope 3 greenhouse gas emissions related to insuring the aviation sector. Find out about methods of estimating emissions and common challenges.
Accounting for Scope 3: asset management
- Helpsheets and support
- 15 Jun 2026
Guidance for CFOs and audit committees on reporting and assuring scope 3 greenhouse gas emissions related to asset management. Find out about methods of estimating emissions and common challenges.
Features and articles
Exclusive
Major UK banks ECL capabilities have improved
- Article
- 30 Oct 2025
The PRA finds that major UK banks have improved their IFRS 9 Expected Credit Loss (ECL) capabilities but that certain risk remain elevated and encourages the banks to continue to look at challenging and enhancing their processes.
Exclusive
Sustainability Reporting in Financial Services: A Progress Report
- Article
- 17 Jan 2025
Sustainability reporting is rapidly evolving as a critical component of corporate accountability and transparency, particularly in the financial services sector.
Exclusive
Insights from FSB report on climate related vulnerabilities
- Article
- 17 Jan 2025
The Financial Stability Board (FSB) has released an important report titled Assessment of Climate-related Vulnerabilities: Analytical Framework and Toolkit,.
Exclusive
Attesting time for financial services
- Article
- 01 Jul 2024
ICAEW’s Financial Services Faculty highlights the potential implications of the new Corporate Governance Code attestation requirement on banks and insurers.
Representations
ICAEW REP 048/25 IFRS Exposure draft - Amendments to greenhouse gas emissions disclosures - Proposed amendments to IFRS S2
- Representation
- 27 Jun 2025
- PDF (258kb)
A representation dated 27 June 2025 to a consultation published by International Sustainability Standards Board on 28 April 2025.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive
Accounting for social and environmental sustainability: a multi-capital approach
- eBook
- 2025
- Delphine Gibassier
- Routledge
Offers an in-depth look at multi-capital accounting.
Exclusive
Environmental, Social, and Governance
- eBook chapter
- 2024
- Richard Leblanc (Editor)
- ICAEW
- Handbook of Board Governance
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 4 looks at ESG issues and the board, Equality, Diversity &Inclusion (EDI) and Regentative Governance.
Exclusive
Palgrave handbook of ESG and corporate governance
- eBook
- 2023
- Paulo Camara, Filipe Morais
- Palgrave Macmillan
A collection of articles and essays on corporate governance and ESG developments. Covers general aspects of ESG, regulatory developments concerning ESG and ESG in particular types of companies.
Exclusive
Quantitative methods for ESG finance
- eBook
- 2023
- Cino Robin Castelli, Cyril Shmatov
- John Wiley & Sons, Inc.
An introduction to ESG finance from a quantitative analyst's perspective. Combines the theoretical and quantitative basis underlying risk factor investing and risk management with an in-depth discussion of ESG applications.
Exclusive
Business ethics: what everyone needs to know
- eBook
- 2022
- J.S. Nelson, Lynn A. Stout
- Oxford University Press
A guide to business ethics.
Exclusive
ESG investing for dummies
- eBook
- 2021
- Brendan Bradley
- John Wiley & Sons, Inc.
Aims to educate potential ESG investors about the opportunities, but to also highlight the risks.
Exclusive
Six Capitals: capitalism, climate change and the accounting revolution that can save the planet
- eBook
- 2020
- Jane Gleeson-White
- Allen & Unwin
Six Capitals charts the rise of four movements: multi-capital accounting, for society, nature and profit; the push for a new type of corporation legally bound to benefit nature and society while making a profit; ecosystem accounting for nations; and legal rights for nature.
Exclusive
Practical sustainability strategies: how to gain a competitive advantage
- eBook
- 2020
- George P. Nassos, Nikos Avlonas
- John Wiley & Sons, Inc.
Contains guidance on sustainability strategies and tools to improve competitive business advantage.
Exclusive
Principles of sustainable finance
- eBook
- 2019
- Dirk Schoenmaker, Willem Schramade
- Oxford University Press
Combines theory, empirical data, and policy to explain the sustainability challenges for corporate investment.
Exclusive
Environmental accounting, sustainability and accountability
- eBook
- 2019
- Somnath Debnath
- SAGE Publications
The book closely explores how organizations can embed care for the environment as fundamental to their functioning... [and] covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
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