Methodology
and resources

Methodology

We conducted 96 interviews and 92 roundtable discussions with 640 individuals worldwide to consider the future of finance and identify common trends emerging across a range of topics. This series of reports shares findings and insights on four emerging themes:

1. The changing role and mandate of finance
2. The digital journey of finance
3. Organisational sustainability and ESG
4. Workplace evolution

More detailed findings, including the results of a global survey, will be published early in 2024.

Resources

Sustainability and business thought leadership series
In 2020, AICPA & CIMA kicked off a series of briefings to help members navigate the moving sustainability landscape. This series of briefs explores the topics of sustainability, business, and the finance professional’s key role. These briefs will help organisations consider sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.

Sustainability and business — The call to action: Build back better
A report exploring sustainability, ESG, and the role of finance professionals is an introduction to the area of sustainability.
ESG and Sustainable Financial Strategy Course
Master integrating sustainability into decision-making, understanding green financing, and undertaking materiality assessments via an ESG lens. Grasp complex frameworks, metrics, governance structures, and the role of regulation. Application insights through case studies, interviews, portfolio development, and more. This course is a partnership with Saïd Business School at the University of Oxford.

Sustainability and business — What is the ESG space?
These provide general introductions to issues that fall within the ESG space.

Environmental protection: Putting the E in ESG
This report — part one of a series on the ESG factors finance professionals must be focussed upon to make a difference — considers environmental protection issues.
Social inclusion: Putting the S in ESG
Part two in our introductory guide series on ESG factors covers the social issues finance professionals must focus on.
Sustainability, a governance introduction: Putting the G in ESG
Part three in our introductory guide series on ESG factors covers the governance issues finance professionals must consider.

Sustainability and business — Frameworks and standards summaries
Each of these papers, written from the management accounting perspective, is designed to summarize specific sustainability standard or framework. As a finance professional, you are likely to encounter one or many of the sustainability frameworks and standards.

Evolution overview
Summary of the several initiatives underway to address the fragmented sustainability accounting and reporting landscape and that seeks to build a coherent global approach to corporate reporting that encompasses both financial and nonfinancial reporting.
Climate Disclosure Standards Board (CDSB)
Global Reporting Initiative (GRI)
International Integrated Reporting <IR> Framework
Sustainability Accounting Standards Board (SASB)
Task Force on Climate-related Financial Disclosures (TCFD)
WEF reporting framework for measuring stakeholder capitalism
Achieving effective internal control over sustainability reporting

Sustainability and Business – Accounting for…
These reports are designed to help finance professionals build their sustainability literacy in specific areas so they can lead and support the journeys of their organisations, firms, and clients as they adapt business models and operations in response to increasing climate change, biodiversity loss, and the SDGs.