Survey shows only a small majority (53%) of respondents say their organisations have started to create or use sustainability information, while 39% are yet to commit
Dubai, 11 November 2025: As this month’s COP 30 conference in Brazil begins, new research from ACCA (the Association of Chartered Certified Accountants) has revealed that insights on how business operations impact stakeholders are essential for organisations to be resilient and thrive.
Sustainability impacts everyone who provides and uses resources – it can threaten organisation resilience and provide opportunities for sustainable profits. Many respondents struggle to understand the organisation’s vital resources (25%) and the information needs of different stakeholders (33%).
Sustainability reporting: Track your progress is the latest in a series of insights and guidance designed to create sustainability-related information and reports. Over 1,000 respondents from 113 jurisdictions were surveyed, two interviews conducted, and eight global roundtables convened to assess organisations’ readiness to create and use sustainability information.
Current readiness across systems, processes, and people remains inadequate, highlighting significant challenges that must be addressed. Poor leadership commitment undermines senior-level strategic decision-making, negatively impacting sustainability strategy, investments in systems and processes, and data governance.
Sharon Machado, head of sustainable business at ACCA said: ‘Organisation leaders must look ahead to understand and act upon the risks most threatening their organisation’s resilience and the ability to create sustainable value.’
The research findings emphasise addressing what matters most to the stakeholders who provide resources – when those stakeholders or their resources are affected, there are often direct financial consequences. To help organisations and professionals better create and use sustainability information, the report makes ten recommendations:
- Move beyond compliance
- Champion sustainability
- Prioritise globally relevant standards
- Leverage regulatory reporting ecosystems
- Know your business end to end
- Bake sustainability into stakeholder management
- Be proactive
- Build agile systems focused on the end users
- Build a flexible resourcing model
- Collaborate boldly across industries and regions
Read the detailed recommendations and explore the report here.
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About ACCA
We are ACCA (the Association of Chartered Certified Accountants), the only truly global professional accountancy body. Since we were founded in 1904, we’ve been breaking down barriers to the accountancy profession. Today we proudly support a diverse community of over 257,900 members and 530,100 future members in 180 countries.
We’re redefining accountancy. Our cutting-edge qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to lead and drive sustainable value in organisations and economies worldwide.
Guided by our purpose and values, we’re leading the accountancy profession for a changed world. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that focuses on people, planet and prosperity to create value for all.
Find out more at: www.accaglobal.com
