The Association of Chartered Certified Accountants (ACCA) conducted focus groups in various countries to understand stakeholder and national perspectives on paragraph 47 of the Rio+20 report. The participants represented a range of stakeholders in corporate sustainability reporting. ACCA is a global body for professional accountants, offering business-relevant qualifications to people worldwide. It aims to develop capacity in the profession and encourage the adoption of consistent global standards. The organization values diversity, innovation, integrity, accountability, and opportunity, and works to open up the profession to people of all backgrounds. It supports its members and students in 170 countries, helping them to develop successful careers in accounting and business. To further its work, ACCA developed an innovative program of global forums.
