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The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.

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Bring Corporate Reporting to Life

The first step is the hardest, then you gain momentum.

ACCA's guide to preparing for sustainability reporting helps you get ready for reporting high-quality sustainability-related information.
The guide’s sustainability reporting cycle provides suggestions supported with examples that are relevant to the related matters.
This guide focuses on preparing for sustainability reporting in accordance with the International Sustainability Standards Board (ISSB) Standards. The ‘building-blocks’ nature of the ISSB Standards and how ACCA has developed the guide make it equally relevant to organisations applying other sustainability reporting frameworks or standards.
Professional accountants are called upon to lead the way and collaborate with other experts to engage with the eight stages of the cycle. You will work through:
· who is accountable and responsible
· the processes for identifying material sustainability-related information for reporting purposes
· determining, collecting and reporting the data
· considerations for verification that can lead to continual improvement of reporting, and
· the role of people and technology as vital enablers.
The generous sharing of insights by professionals with expertise in sustainability reporting and assurance, change management, and risk management has enabled the creation of this guide.
The co-authors of this guide – Sharon Machado, Hsiao Mei Chow and yours truly – look forward to engaging with you, and to add more content to this space.
Access this free guide and its accompanying resources at