This report provides an overview of the changing corporate sustainability reporting landscape, including its components, challenges, and development opportunities. It highlights the trends, levers, and drivers that are shaping the reporting landscape, and proposes ideas to promote standardization, rationalization, and order among professionals involved in reporting. The report also discusses the role of the Association of Chartered Certified Accountants (ACCA) in supporting its members and students in developing successful careers in accounting and business, and its commitment to promoting appropriate regulation of accounting and conducting relevant research. The Climate Disclosure Standards Board (CDSB) is an international consortium of business and environmental NGOs that is committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.
