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Guidance

Connecting sustainability and finance

A practical guide offering support on how finance professionals can better connect sustainability and information, performance and disclosures. And a look ahead as to what this means for the future of corporate reporting.

What does the CFO’s changing role mean for you?

More than 150 finance leaders have shared their experiences of how the CFO’s role is changing with ICAEW and Board Intelligence. Find out what this means in practice and how to make the most of it.

CFO's fairer future toolkit

In focus podcast

Can SMEs keep up with ESG?

In this Insights In Focus episode, we explore how the introduction of sustainability assurance, both voluntary and mandatory, is affecting firms of all sizes.

Listen now

An overview of NAO's sustainability reports

The government’s support for biomass

Report
24 Jan 2024

This report examines the current role of biomass in heat and power generation, the cost to support the deployment of biomass and the main features of the government’s biomass strategy.

Government resilience: extreme weather

Report
06 Dec 2023

This report examines how well prepared the country is for future extreme weather events. Whilst government continues to strengthen the arrangements in place to manage the risks, it does not know how much is being spent on managing these risks. Extreme weather events are becoming more frequent, placing increased emphasis on prevention and preparedness, making informed decisions about prioritisation to ensure efficient and effective long-term investments.

Resilience to flooding

Report
15 Nov 2023

The Met Office’s UK climate projections are for temperature increases, rising sea levels and more extreme weather events.

Approaches to achieving net zero across the UK

Report
15 Sep 2023

This report is a joint piece of work between the public audit offices of the four UK nations and sets out the UK and devolved governments’ legislation, policy, strategy, governance and monitoring arrangements, relevant to achieving net zero greenhouse gas emissions.

Decarbonising the power sector

Report
01 Mar 2023

Decarbonising power is the backbone of the government’s plan to achieve net zero. Although power sector emissions have reduced significantly over the past three decades, the government cannot be complacent about the challenges involved in decarbonising further while continuing to ensure a secure supply that meets the predicted electricity demand increases.

Measuring and reporting public sector greenhouse gas emissions

Report
10 Jun 2022

Central government organisations are required to report their greenhouse gas (GHG) emissions as part of the Greening Government Commitments framework. Whilst GHG emissions reporting has improved over the past decade, inconsistencies remain about which bodies are in scope and which are out of scope. The NHS and schools are not included for example. There are also questions around compliance and whether government organisations are using the emission data to inform future planning.

Environmental compliance and enforcement

Report
24 May 2022

This briefing gives a factual overview of the framework for environmental compliance and enforcement in England. it covers the governments overarching environmental objectives and targets and how they are measured; the roles and responsibilities of various government bodies and how environmental compliance is defined.

Briefing for the Environment, Food and Rural Affairs Committee: Climate change adaptation

Report
11 Feb 2022

A briefing paper that sets out how the government is organised and the role of Defra in fulfilling its lead responsibility for climate change adaptation policy. The briefing contains a summary of progress on adaptation and how it can be improved as well as some case studies on some of Defra’s main adaptation policies.

Further resources relating to sustainability, the profession and the wider community

Overview: UK public sector climate policy and oversight

Article
05 Mar 2024

The Climate Change Act 2008 compels the UK to reach net zero emissions by 2050, here we look at where the public sector can play a role in this journey.

Outside Insights: How might we implement a citizen's income?

Thought leadership report
09 Nov 2016

Basic income is a subject that is being discussed in many different spaces these days. This opinion piece by Dr Malcolm Torry, Director of Citizen’s Income Trust, explores four different methods of implementation for a basic income. It is a publication in our Outside Insights series, which gives a platform to alternative opinions.

Outside Insights: Quantifying natural and social capital

Article
01 Nov 2015

So what is economic success? Going beyond GDP and profit

Promotional material
10 Feb 2014

This thought leadership project explores what we mean by economic success. It considers the role that GDP and profit play in this, and the potential for broader measures of economic success to help us balance our economic priorities, our social goals and the constraints imposed on us by the natural environment we live in.

Outside Insights: Who should value nature?

Article
12 Dec 2014

Much of the focus today is on how business quantifies its impact and dependency on nature and within that whether valuation is an appropriate approach. Dario Kenner, of Why Green Economy?, brings a refreshing new perspective by asking who should value nature because this will ultimately determine how and why it is done. This publication was launched at Rethinking Capitals: going beyond the financial

Outside Insights: Mapping the Global Transition to the Solar Age

Article
12 Feb 2014

In this thought provoking and agenda-setting publication, co-published with Tomorrow’s Company, Hazel Henderson offers a new solution to obsolete frameworks. She advocates a transition to a ‘solar age’ as a pathway to a more green and sustainable economic future.

Outside Insights: Of Markets and Men

Article
01 Jul 2012

James Featherby raises thought provoking points about how finance has come to reflect Western thinking that is increasingly individualistic, reductionist, utilitarian, controlling and pragmatic and has set out key principles to change this.

Outside Insights: Beyond Accounting

Report
20 Nov 2009

This Briefing highlights significant questions that need answers before sustainability reporting gains broad-based acceptance.

Business and industry press

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Exclusive How robust is your climate governance?

Article
Nov 2024
Lynn S. Paine, Suraj Srinivasan

This article identifies eight hallmarks of meaningful climate oversight — and the challenges associated with each. It is based on interviews with 20 directors who hold leadership positions on the boards of S&P 500 companies.

Exclusive Using artificial intelligence in ESG assurance

Article
Oct 2024
Nichole Li, et al.

This paper discusses how AI can enhance the efficiency and effectiveness of ESG assurance by quickly assessing vast quantities of data.

Exclusive The audit, transformed

Article
Sep 2024
Antoinette Alexander

Antoinette Alexander looks at how technology (particularly artificial intelligence) and client demand are completely reshaping assurance. Includes a discussion of how the rise of environmental, social, and governance (ESG) reporting is impacting the audit landscape.

Exclusive Companies are scaling back sustainability pledges. Here’s what they should do instead

Article
Aug 2024
Kenneth P Pucker

Many companies are reducing their sustainability pledges due to political opposition, poor ESG fund performance, and the intangible benefits of sustainability. This article suggests that organisations can still take meaningful action by rethinking relationships with competitors and suppliers, rebalancing investment, and reshaping governance.

Exclusive EU mandates biodiversity restoration, setting up ‘green’ alongside ‘clean’ requirements for Europe’s power sector

Article
Aug 2024

The European Council has adopted new regulation that aims to restore at least 20% of the EU's land and sea areas by 2030, and all ecosystems in need of restoration by 2050. This will result in an additional layer of compliance for the EU’s power sector and new considerations for project planning and operations. Discusses the challenges for the sector in balancing the expansion of renewable energy with the protection of vital ecosystems. Biodiversity initiatives already put into place by companies are highlighted.

Exclusive The role of small- and medium-sized practices in the sustainable transition of SMEs

Article
Aug 2024
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.

Exclusive Why sustainability information matters to CPAs

Article
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.

Exclusive Using data analytics and artificial intelligence for public disclosures

Article
Apr 2024
Vivek Mohan, et al.

An examination of some of the ways in which data analytics and artificial intelligence (AI) can help companies to manage and mitigate compliance risks associated with their public financial and sustainability disclosures.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Palgrave handbook of ESG and corporate governance

eBook
2023
Paulo Camara, Filipe Morais

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 Shaping corporate culture: for sustainable business success

eBook
2023
Josef Herget

Offers a brief introduction to the relevant terms and concepts of corporate culture, and explains its importance for corporate success.

Exclusive Quantitative methods for ESG finance

eBook
2023
Cino Robin Castelli, Cyril Shmatov

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 Principles of banking

eBook
2022
Moorad Choudhry

A practical guide to the foundations of modern banking and good banking practice, aimed at both professionals and students. The author discusses key aspects of responsible bank stewardship, and gives pointers as to how banking organisations may create a more sustainable business model.

Exclusive ESG investing for dummies

eBook
2021
Brendan Bradley

Aims to educate potential ESG investors about the opportunities, but to also highlight the risks.

Exclusive Valuation: measuring and managing the value of companies

eBook
2020
McKinsey & Company Inc, Tim Koller, Marc Goedhart, David Wessels

This latest edition has been revised and updated throughout, and includes new insights on topics such as digital, ESG (environmental, social and governance), and long-term investing, as well as fresh case studies. Clear, accessible chapters cover the fundamental principles of value creation, analyzing and forecasting performance, capital structure and dividends, valuing high-growth companies, and much more.

Exclusive Six Capitals: capitalism, climate change and the accounting revolution that can save the planet

eBook
2020
Jane Gleeson-White

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

Contains guidance on sustainability strategies and tools to improve competitive business advantage.

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.

More ebooks

Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes an extensive range of articles, books and reports on environment and sustainability. You can search the catalogue to find publications on all related topics, from corporate social responsibility to socially responsible investment. Find out how to borrow books or use our document supply service.

Tax and sustainability

Library book
2022
Dan Dickinson [and others]

A digest exploring tax's role in helping your organisation to meet its sustainability targets. Covers the plastic packaging tax, R&D and incentives, carbon taxes, green financing, and more.

Sustainability accounting and accountability, 3rd ed.

Library book
2022
M. Laine, H. Tregidga, J. Unerman

This book provides a comprehensive overview of sustainability accounting and accountability. Topics covered include management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management.

Routledge handbook of environmental accounting

Library book
2021
J.Bebbington (ed)

This book showcases the broad spectrum of diverse approaches to environmental accounting which have developed globally during the last thirty years. It covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. The volume is divided into five key parts: Framing the issues; Financial accounting and reporting; Management accounting; Global and local perspectives; Thematic topics in environmental accounting.

The QCA practical guide to ESG

Library book
2021
W. Pomroy, A. Robinson

This book provides practical guidance to help small and mid-sized quoted companies to develop their approach to ESG. It sets out how company boards and senior management teams should take ownership of their ESG story, and engage in dialogue with their investors.

Agricultural budgeting and costing book, The

Library book
2020
Agro Business Consultants

Includes information on gross margins, alternative enterprises, government schemes, farming sector taxation, legislation, market indices and trends, as well as sections on tourism and leisure income and on alternative enterprises, including alternative crops, vineyards, renewable energy and woodland. Known as "The Green Book".

Sustainability reporting

Library book
2016
C.Wilson

This book examines various topics around sustainability reporting including corporate trust and accountability, the changing role of the company secretary, the business case and challenges for the future.

Leading sustainable change: an organisational perspective

Library book
2015
R. Henderson, ed.

The business case for acting sustainably is becoming increasingly compelling. This book is designed to support business managers who are grappling with the challenge of persuading their organisations to lead sustainable change.

Accounting for carbon: monitoring, reporting and verifying emissions in the climate economy

Library book
2015
V.Bellassen

This book focuses on the monitoring, reporting and verification (MRV) of greenhouse gas emissions as it is practised in the climate economy.