The paper explores the business risk of association with economic war crimes as supply chains lengthen and activist interest grows. Pillage, a war crime, is revitalized as an offense and businesses must respond. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that offers business-relevant qualifications to people around the world. The organization has held unique core values of opportunity, diversity, innovation, integrity, and accountability since its foundation in 1904. It aims to develop capacity in the profession and encourage the adoption of consistent global standards. The organization works to open up the profession to people of all backgrounds and remove artificial barriers to entry. It supports its members and students in 173 countries, helping them to develop successful careers in accounting and business.
