Sustainability and ethics

Finance has a key role to play in sustainability, by providing business intelligence to support strategy and long-term decision making.

Sustainability and ethics reports

Incorporating ethics into strategyIncorporating ethics into strategy: developing sustainable business models
This new report (PDF 610KB) looks at how management accountants can shape ethical business agendas and incorporate ethics into strategy.

 

 

 

 

Westpac's squashed tomato strategyWestpac's squashed tomato strategy: sustainability strategy at Westpac
This CIMA study aims to explore how Westpac, a large Australian financial institution and leader in this field, developed and implemented a climate change sustainability strategy.

 

 

 

 

Accounting for climate changeAccounting for climate change
This research paper, nominated for a prestigious Globe Sustainability Award in the sustainability research category, outlines how management accountants can help organisations mitigate and adapt to climate change.

 

 

 

 

Managing responsible businessManaging responsible business
CIMA and the Institute of Business Ethics recently produced a report (PDF 2.44 MB) on corporate responsibility and business ethics. 

 

 

 

 

Green Veneer or Green Revolution?Green veneer or green revolution?
CIMA supported research by LGITU magazine on the fit of green IT with today's wider policy agenda.

 

 

 

 

Climate change: the role of the finance professionalClimate change survey
This international climate change survey by CIMA and Accounting for Sustainability (a Prince of Wales initiative) features the opinions of almost 900 finance and sustainability professionals.

 

 

 

 

Climate change calls for strategic changeClimate change calls for strategic change
This presentation from CIMA explains why you should adapt your strategy to embed climate change issues into normal business life. 

 

 

 

 

Emissions trading and the management accountantEmissions trading and the management accountant
This paper explores the costs and benefits of direct participation in the UK emissions trading scheme (UKETS).

 

 

 

 

OFR and sustainability roundtableOFR and sustainability roundtable
A report on a discussion, featuring a wide range of experts, on the impact of the OFR on sustainability reporting.

 

 

 

 

Accounting for sustainable development performanceAccounting for sustainable development performance
This report explores a variety of responses to the sustainable development agenda, introduces the sustainability assessment model and provides a case study of BP.

The full report can be purchased through CIMA publishing.

 

  

 

Executive remuneration and sustainabilityExecutive remuneration and sustainability
Executive pay is under intense scrutiny internationally by governments, the media and social commentators. This paper offers principles that should underpin remuneration schemes, reassuring stakeholders that performance-related pay reinforces behaviour that creates long-term sustainability.

 

 

  

Accounting for ethical, social, environmental and economic issuesAccounting for ethical, social, environmental and economic issues
This paper is concerned with the measurement and reporting of sustainability performance and its integration into the strategic management of an organisation.

 

 

  

Case studies

These wide-ranging case studies provide a rich resource for the management accountant who is keen to take that first step towards tackling climate change. 

CIMA has also signed up to the Copenhagen Communiqué.