Rio+20 is a United Nations Conference on Sustainable Development that will take place in June 2012. The paper focuses on paragraph 24 of the zero draft of the summit agreement, which concerns the integration of sustainability information into corporate reports. The paper also discusses the possible changes to paragraph 24 from the zero draft to the final agreement and the opinions of ACCA and others. ACCA is the global body for professional accountants, providing business-relevant qualifications to people around the world. They offer services through a network of offices and centers, and their global infrastructure allows exams and support to be delivered at a local level. Their focus is on professional values, ethics, and governance, and they work with governments, donor agencies, and professional bodies to develop the global accountancy profession and advance the public interest.
