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A4S Essential Guide to Management Information

The A4S Essential Guide to Management Information

The guide has been created to help finance professionals develop the information needed to respond to social and environmental risks and opportunities and integrate this into core management information processes.

Business performance is no longer solely judged in terms of financials. So, the way decisions are made, and the information upon which they are made, needs to change. Decision makers therefore need to look beyond the traditional financial metrics, to also consider social and environmental information.

Following the COVID-19 crisis it is clear that information on social and environmental considerations are more pertinent than ever. To build back with more resilience this information is essential.

The guide sets out practical steps that finance teams can take to develop an effective management information framework, build a robust control environment and produce insightful management reporting. It also contains illustrative examples to bring the guidance to life and show the benefits to different types of companies.

Integrating environmental and social considerations into management information processes can:

  1. Capture what’s important to stakeholders
  2. Provide insight to decision makers
  3. Safeguard and enhance financial performance for the present and the future


With the right information set, organizations can feel empowered to make decisions that are sustainable for their business and create value for society. We created this guide to help finance teams develop their management information processes to be fit for the future.

Helen Slinger, Executive Director, A4S

We are broadening the definition of what good Management Information is, to capture the things that are important to stakeholders. By going beyond the traditional financial metrics, we will also safeguard and enhance our financials.

Clifford Abrahams, Chief Financial Officer, ABN AMRO

"The right information is critical to underpin better decision making. Given the complexity of - and interrelationships between – sustainability issues, this is especially true. The intelligent combination of financial and non-financial information is critical to building understanding and generating new insights. This guide provides lots of practical advice and should prove an invaluable resource to anyone who wants to help their organisation provide the right information at the right time to the decision-makers."

Roger Seabrook, Vice President, Finance, Marketing and Sustainability, Unilever

The guide combines innovative thinking with a pragmatic approach to allow finance professionals to get to grips with the challenges of integrating social and environmental factors alongside financial performance. This will enable the provision of better quality management information for decision making over the short, medium and long term, and the development of trusted relationships through collaboration and shared insight.

Chris Moreton, Assistant Director Commissioning and Finance at the National Collaborative Commissioning Unit, NHS Wales

In meeting many contemporary challenges, executives increasingly require clear and credible management information on a variety of social and environmental factors. The A4S Essential Guide to Management Information provides invaluable guidance to teams tasked with providing information to aid sound decision-making, by identifying and managing key sustainability risks and opportunities.”

Professor Jeffrey Unerman, Professor of Sustainability Accounting, Department of Accounting and Finance, Lancaster University Management School

Illustrative examples:

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Strategic planning, budgeting and forecasting


This guide helps finance teams to navigate the complexity of a changing world by providing tools, practical examples and guidance on how to integrate sustainability into strategic planning, budgeting and forecasting.

Essential Guide Series

See the other guides for fiannce professionals in our Essential Guide Series.


Stay up to date with all the latest news at A4S. Our Monthly Newsletter includes the latest guides, reports, stories and thought pieces from finance leaders from across the globe.

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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