This is part of a series of briefs exploring the topic of sustainability, business, and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting. This is the third of three introductory guides on the ESG factors finance professionals must be focused upon to make a difference. It helps them to consider the governance issues. The guide answers the four questions,
Why? Sustainability is a mainstream issue and the ESG organisational maturity journey
What? The Governance focus
How? The four lenses of governance, strategy, risk management, and metrics and targets
Who? The call to action for finance professionals, finance functions, and organisations
Finance professionals play a crucial role in helping organisations address and improve their impact on the planet. They do this by providing valuable accounting and management information, including financial and non-financial measures, and actionable business insights. Organisations can then confidently take strategic decisions and implement solutions based on relevant data and information.
Look out for the other two introductory guides on ESG factors. These explore the themes of environmental protection, and social inclusion.
To find out how you can lead and develop your institution’s sustainability journey and how the Association can support your ESG development email leadership@aicpa-cima.com.