ACCA: The Sustainable Development Goals: redefining context, risk and opportunity

This ACCA report explores how the United Nations Sustainable Development Goals (SDGs) provide a framework for government, business and society to adhere to and how their effective delivery will increasingly call on the skills of professional accountants.

It outlines: the role of professional accountants in the delivery of the SDGs; the business case for the SDGs; how environmental, social and governance (ESG) factors are transforming finance; how corporate sustainability reporting frameworks are enabling engagement with the SDGs; the implications of the recommendations of the Taskforce for Climate-related Financial Disclosures (TCFD) and how these relate to professional accountants’ roles; and, recommendations for professional accountants and SDG engagement.

The report emphasizes the importance of the SDGs to governments, business and society; highlighting the role of the private sector in their delivery and positions professional accountants as part of a collaborative group of actors working to achieve the aims of the 2030 Agenda.