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ACCOUNTANCYFUTURESThecarbonwe’renotcountingaccountingforScope3carbonemissionSAboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Weaimtoofferbusiness-relevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.Foundedin1904,ACCAhasconsistentlyhelduniquecorevalues:opportunity,diversity,innovation,integrityandaccountability.Webelievethataccountantsbringvaluetoeconomiesatallstagesoftheirdevelopment.Weseektodevelopcapacityintheprofessionandencouragetheadoptionofglobalstandards.Ourvaluesarealignedtotheneedsofemployersinallsectorsandweensurethat,throughourqualifications,weprepareaccountantsforbusiness.Weseektoopenuptheprofessiontopeopleofallbackgroundsandremoveartificialbarriers,innovatingourqualificationsandtheirdeliverytomeetthediverseneedsoftraineeprofessionalsandtheiremployers.Wesupportour147,000membersand424,000studentsin170countries,helpingthemtodevelopsuccessfulcareersinaccountingandbusiness,basedontheskillsrequiredbyemployers.Weworkthroughanetworkof83officesandcentresandmorethan8,000ApprovedEmployersworldwide,whoprovidehighstandardsofemployeelearninganddevelopment.Throughourpublicinterestremit,wepromoteappropriateregulationofaccountingandconductrelevantresearchtoensureaccountancycontinuestogrowinreputationandinfluence.www.accaglobal.com/afContributorsRachelJacksonAsACCA’sheadofsustainability,RachelchampionsACCA’sglobalsustainabilityagendaonreportinganddisclosurewithspecificreferencetoenvironmental,economicandsocialissues.RachelrepresentsACCAonvarioustechnicalcommitteesandworkinggroupsincludingFEEandthenewEPCClimateChangeAdaptationTaskForce.SheisalsosecretarytoACCA’sSustainabilityCommittee.DrAlanKnightWithover20-years’experienceofsustainabilityissues,Alanhasbeeninvolvedinmanyofthesignificantsustainabilitystandardsdevelopmentinitiativesofthepasttwodecades.Hemanagedthesecretariatforthede