Environmental, social and governance

Content Summary

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.

Read the call to action


Report: Australia's international climate change commitments
PDF · 1.4 MB

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.

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.

Read the AASB/AUASB advice
Sustainability information and the cost of capital
PDF · 259.8 KB

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.

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.

ESG Centre of Excellence

CPA Australia’s Environmental, Social and Governance (ESG) Centre of Excellence helps manage increased expectation for businesses to become more sustainable, focusing on their environmental, social and governance performance.

Learn more