Environmental, social and governance
Content Summary
Climate change and environmental policy
Our climate change policy statement, research and guidance for members as part of the global economic and business response
- Governance and risk
ESG resources, tools and training
Access practical resources to help you manage client expectations
- Governance and risk
Modern slavery and human rights
Research reports to help you and your clients understand how to comply with the Modern Slavery legislation
- Governance and risk
Future of corporate reporting
Research into different reporting frameworks to help you choose the right one for your business
- Governance and risk
Environmental, Social and Governance Centre of Excellence
Contributing to policy, thought-leadership and advocacy in Environmental, Social and Governance (ESG)
- Ethics
- Business management
Worldwide accounting profession's call to action on climate change
CPA Australia has joined a group of 14 global professional accounting organisations in committing to action in response to climate change. The call to action recognises the crucial role of the accounting profession in addressing climate change. Professional accountants are represented in every sector across the economy and are uniquely positioned to enact meaningful and positive change through a collective effort.
ESG Reporting White Paper
Reports
This report is in collaboration with CPA Australia and the ASEAN Federation of Accountants joint focus group discussion on ESG for SMEs in ASEAN.
CPA Australia and the ASEAN Federation of Accountants (AFA) recently collaborated to organise an ASEAN ESG focus group discussion. This collaborative effort brought together a diverse panel of ESG experts from across the region to engage in meaningful dialogue about the driving forces, challenges, and emerging ESG-related developments in the region.
This report shows the results of a CPA Australia survey of ESG adoption and practices by Asia Pacific businesses. The report showed 93 percent of businesses have adopted some form of ESG practice. However, smaller businesses are lacking behind in terms of adoption and struggle to adopt more advanced ESG practices.
CPA Australia commissioned this research from the University of Melbourne, The Commonwealth Climate and Law Initiative and MinterEllison, exploring impacts of Australia’s international climate commitments on the accountancy profession.
This report examines the relationship between various types of sustainability information and a firm’s cost of capital, based on a sample of 385 public companies in the UK, Australia and Hong Kong.
Climate-related risk
Due to the importance of climate-related risks to investor's decision making, entities can no longer treat climate-related risks as merely a matter of corporate social responsibility. These risks should also be considered in the context of their financial statements.
State of climate reporting in Singapore
CPA Australia has supported EY Singapore in the study of the state of climate reporting in Singapore.
The study aimed to provide insights into the current state of climate reporting in Singapore, after the SGX required Singapore-listed companies to include such information in their sustainability reports from financial year 2022 based on recommendations by the Task Force on Climate-related Financial Disclosures (TCFD).
Library resources
The following titles are available for members to borrow from the CPA Australia library. You’ll need an online account with us to access these resources.
Discover more
Key changes for accountants handling client funds
Key changes to APES 310 and how they affect public practitioners
- Governance and risk
article·Published onDirector responsibilities for cyber security
We quiz a Christchurch-based practitioner who, after the 2011 earthquake, found her firm ready for a pandemic.
- Governance and risk
Published on3 min read timeDirector responsibilities for cyber security
A spate of high-profile data breaches reveal how vital it is to take reasonable care
- Governance and risk
article·Published onDirectors’ responsibilities – what your client needs to know
Company directors have until November to register for the new ID
- Governance and risk
article·Published onFive everyday risk management issues for accounting practices
Some major risk-related issues just keep cropping up. Here’s how to mitigate them.
- Governance and risk
article·Published on
Sustainability (ESG)
Stay at the forefront of ESG standards and learn more about emerging best practice
- Governance and risk
