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On this page:

  • Current insights into sustainability reporting
  • Resources to help you navigate the changing reporting landscape
  • Responses to the proposed IFRS Sustainability Disclosure Standards


Over the past two decades, expectations and requirements for sustainability reporting have been changing rapidly, alongside a growing awareness of the impact of environmental and social issues. As a result, investors and other stakeholders are demanding a wider range of information, with a clear global trend towards mandatory sustainability reporting. 

With over 600 sustainability reporting requirements across more than 80 countries1, organizations are increasingly relying on the knowledge, skills and processes of finance professionals and accountants to make sure that they can address the growing demand for robust sustainability reporting.

A4S’s work in this space includes guidance, thought-pieces and updates to help equip finance professionals with the appropriate skills, tools and knowledge to deliver the sustainability disclosures and reporting required by stakeholders. 

[1] https://www.carrotsandsticks.net/

ESRS Sustainability Reporting Workshop Series

We are running a sustainability reporting learning and engagement program with a specific focus on some of the key concepts of the EU Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). By registering your interest you can share your preferred location for a workshop which we will take into account.


Reporting maturity map

Our maturity maps are designed to enable you to assess what you are currently doing and how you can advance to a leading position. The maps can be used alongside our guidance to help you and your organization embed sustainability into decision making.

Navigating the Reporting Landscape guide

This guide, created by the A4S Accounting Bodies Network:


  • Provides an overview of the changing corporate reporting landscape
  • Summarizes key developments in sustainability reporting and how these impact on the role of the accountant
  • Highlights how this area is likely to evolve, signposting to further resources


This practical example looks at how Levi's used their 2020 sustainability report to bring together all of their environmental and social reporting into one holistic report, including top tips from their finance team and next steps.

Sustainability Reporting Insights Series

A series of briefings on the key actions finance teams can take to respond to future sustainability reporting requirements, on the following themes:


  • Governance over sustainability reporting
  • Sustainability materiality and metrics
  • Sustainability data collection
  • Sustainability reporting frameworks

TCFD Practical Examples

A collection of examples from organizations implementing the recommendations of the FSB Task Force on Climate-related Financial Disclosures (TCFD). The series:


  • Is designed for finance teams
  • Covers practical steps that finance teams can take
  • Includes top tips from leading companies

Further updates

A4S response to the European Commission consultation on the ESRS delegated acts – June 2023

A4S has taken part in the European Commission’s ESRS delegated act consultation. We have submitted our feedback today, which, from our conversations with preparers and other key players in the finance value chain, are particularly important to the finalization and implementation of the proposed European Sustainability Reporting Standards.


On 26th June, the International Sustainability Standards Board (ISSB) issued the first two IFRS Sustainability Disclosure Standards – IFRS S1 and IFRS S2. The standards were created by the ISSB, which is part of the IFRS Foundation. A4S welcomes this important step towards achieving a global sustainability reporting standards targeted at meeting capital market needs and encourages businesses, investors and other stakeholders to engage in their implementation and further developments.


Greenwashing takes place when companies misrepresent – whether on purpose or not – their sustainability credentials and performance. This blog from A4S explores environmental and climate-related claims and how and why greenwashing occurs.

A4S partners with ISSB to build capacity for new standards

A4S is delighted to announce its collaboration with the IFRS Foundation to build capacity in finance teams globally, equipping them to provide high quality sustainability reporting. 

Responses to IFRS Sustainability Disclosure Standards Consultations

Responding to the ISSB's consultation on agenda priorities

Responding to the International Sustainability Standards Board’s (ISSB) consultation on agenda priorities, A4S continues to support the development of a global baseline for sustainability standards.

Business and Finance community responses

Over 80 global Chief Financial Officers from around the world and investors representing more than £620 billion in assets under management, convened by A4S, have signed respective statements in response to the ISSB's proposed IFRS Sustainability Disclosure Standards. The statements welcome the role of the IFRS, and call for global alignment on sustainability reporting and for the IFRS to improve upon its proposed standards in a number of ways.

A4S response

A4S has submitted our own full response to the ISSB consultation on the proposed IFRS Sustainability Disclosure Standards. Read A4S's individual response here.

Accounting for Sustainability is a Charitable Incorporated Organization, registered charity number 1195467. Accounting for Sustainability is part of the King Charles III Charitable Fund Group of Charities.
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