Introduction
as a summary of a speciNc
As highlighted in
the Sustainability and business
— The call to action: build back
better report, AICPA® & CIMA®
started a program of thought
leadership to explore
accountancy and sustainability.1
This is part of a series of briefs
exploring the topic of
sustainability, business, and the
Nnance professional’s key role.
These briefs will help
organizations consider the
sustainability issues, how to
integrate them into their long-
term decision-making, and how
to incorporate these issues into
internal and external reporting.
This paper has been designed
standard or framework. While it
has been written from the
management accounting
perspective, attest and
assurance issues in the evolving
world of sustainability reporting
are paramount and will also be
considered.
A framework or a set of
standards? The difference
A framework is a set of
principles-based guidance for
how information can be
structured and prepared, and
what broad topics should be
covered. A set of standards are