This report provides key issues for companies to consider when developing their long-term business model and strategy. It emphasizes the importance of embracing good corporate governance practices that facilitate long-term growth. The Association of Chartered Certified Accountants (ACCA) is a global organization that supports its 200,000 members and 486,000 students in 180 countries. ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure its members continue to be the most valued, up-to-date, and sought-after accountancy professionals globally. The report also highlights the importance of leadership and oversight, emphasizing the need to apply processes and procedures in a way that maximizes their impact.