As world leaders gather in Belém for COP30, new research from the Association of Chartered Certified Accountants (ACCA) warns that organisations must better understand how their operations affect stakeholders to remain resilient and competitive in a changing global landscape.
The study, titled “Sustainability Reporting: Track Your Progress,” finds that while sustainability issues impact all who provide and use resources, many organisations are still unprepared to manage these challenges effectively. The research reveals that 25% of respondents struggle to identify their organisation’s vital resources, while 33% lack clarity on stakeholders’ information needs.
The global survey — involving more than 1,000 respondents across 113 jurisdictions, supplemented by interviews and roundtables — found that current readiness across systems, processes, and people remains inadequate. A lack of leadership commitment is hindering strategic decision-making, slowing investment in sustainability systems, and weakening data governance.
“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,” said Sharon Machado, Head of Sustainable Business at ACCA.
The report highlights that sustainability can both threaten resilience and open up new opportunities for sustainable profit. When stakeholders or their resources are adversely affected, organisations often face direct financial consequences — underscoring the importance of aligning sustainability reporting with stakeholder priorities.
To help organisations improve the creation and use of sustainability-related information, ACCA’s report sets out ten key recommendations, including:
- Move beyond compliance and champion sustainability.
- Prioritise globally relevant standards and regulatory alignment.
- Integrate sustainability into stakeholder management.
- Build agile systems and flexible resourcing models.
- Collaborate boldly across industries and regions.
The findings come as sustainability reporting gains prominence in global regulatory frameworks and investor expectations, especially with new International Sustainability Standards Board (ISSB) requirements coming into force. ACCA’s guidance aims to help business leaders and finance professionals improve decision-useful information and embed sustainability into corporate strategy.
“Understanding how sustainability affects the organisation’s ecosystem is fundamental to long-term success,” Machado added. “The ability to anticipate, measure and act on these impacts will determine which organisations thrive in the years ahead.”
