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As global leaders gather in Brazil for COP 30, a new report by the Association of Chartered Certified Accountants (ACCA) highlights that integrating sustainability and financial information is critical for organisations aiming to remain resilient and achieve long-term growth.

According to ACCA’s latest research, titled Sustainability Reporting: Track Your Progress, only a small majority (53%) of organisations have begun creating or using sustainability-related information, while 39% are yet to commit to such practices. The findings suggest that while awareness of sustainability is increasing, implementation remains inconsistent across global markets.

The survey — based on responses from over 1,000 professionals across 113 jurisdictions, alongside two in-depth interviews and eight global roundtables — reveals that many organisations face challenges understanding their key resources and the information needs of different stakeholders. Specifically, 25% of respondents admitted they struggle to identify their organisation’s vital resources, and 33% said they lack clarity about stakeholders’ expectations.

Leadership Commitment and Data Gaps Undermining Progress

The report underscores that poor leadership commitment continues to hinder strategic decision-making at senior levels, affecting sustainability strategy, investment in systems and processes, and data governance. These gaps ultimately weaken organisational resilience and the ability to deliver sustainable value creation.

Sharon Machado, Head of Sustainable Business at ACCA, commented:

“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.”

Ten Key Recommendations for Businesses

To help organisations strengthen their sustainability readiness, ACCA’s report outlines ten practical recommendations:

1. Move beyond compliance

2. Champion sustainability

3. Prioritise globally relevant standards

4. Leverage regulatory reporting ecosystems

5. Know your business end to end

6. Integrate sustainability into stakeholder management

7. Be proactive

8. Build agile systems for end users

9. Develop flexible resourcing models

10. Collaborate boldly across industries and regions

The ACCA stresses that connecting sustainability performance with financial outcomes is essential to understanding risks, capital allocation, and long-term business resilience. The report calls on leaders to embed sustainability into decision-making, ensuring organisations can withstand future disruptions while driving sustainable profitability.

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