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Professional accountants have a crucial role in minimising environmental damage and putting social responsibility at the heart of strategy. They're in a unique position to make real, impactful change and be at the centre of sustainable development, including driving climate action in the organisations they lead and work for.
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Climate change risk-related disclosures in extractive companies
In February 2021, ACCA and the University of Glasgow published a report on the disclosures that extractive companies around the world were making in their 2019 corporate reports. During 2020, we gained an impression that there had been a step change in the recognition of the impact that climate change might have, by investors and by companies.