ACCA, the global body for professional accountants, has set out its key policies and statements on six business and sustainability topics: sustainability reporting, integrated reporting, assurance of non-financial information, climate change, natural capital, and the green economy. The organization aims to offer business-relevant qualifications to people around the world who seek a rewarding career in accountancy, finance, and management. ACCA values opportunity, diversity, innovation, integrity, and accountability, and believes that accountants bring value to economies in all stages of development. The organization works to develop capacity in the profession and encourage the adoption of consistent global standards, and supports its 162,000 members and 428,000 students in 173 countries.