The ACCA Global Forum for Sustainability has explored the potential issues associated with divestment from fossil fuel companies. The campaign aims to pressure governments to limit the amount of fossil fuels that can be extracted and used. The forum members have shared various views and opinions on this topic. ACCA, the global body for professional accountants, has been founded in 1904 and has consistently held unique core values, including opportunity, diversity, innovation, integrity, and accountability. The association aims to offer business-relevant, first-choice qualifications to people of application, ability, and ambition around the world who seek a rewarding career in accountancy, finance, and management.