This report, launched at the 2011 CIMA world conference, analyses what a long term approach looks like in practice, and what challenges face companies that want to lengthen their horizons and create sustainable enterprises.
Strategic responses to global climate change: a UK analysis
This paper provides an understanding of the way in which organisations are translating strategic issues into management action in the context of their carbon impact.
Sustainability and the role of the management accountant
This report looks at a 2010 survey of managing directors, accountants and sustainability managers in New Zealand, which found that only a minority of accountants were given the chance to contribute towards sustainability goals.
Sustainability performance management: how CFOs can unlock value
This paper from CIMA and Accenture explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock business value.
SMEs set their sights on sustainability
In this report CIMA, the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) spoke to SMEs to find out how smaller companies can implement sustainable business practices for the benefit of the environment, their communities, their customers and their bottom line.
Fact or fiction? The independent business partner: Asia
This discussion paper outlines how finance professionals need to move from being the co-pilot into the driver's seat across the Asia region, by employing additional skills and tools.
Apocalypse H20: accounting for the true value of water
Many organisations have started to respond seriously to the severe risk of increasing water shortages worldwide. This report focuses on two companies that are leading the way in the area of water management and valuation.
Fact or fiction? The independent business partner
This paper is based on discussions between finance professionals from leading companies, at a CIMA roundtable held early in 2011. The aim was to provide a picture of the opportunities and challenges finance transformation is creating, with particular regard to the independence and objectivity of the finance function and its professionals.
Guide and commentary on the UK’s CRC energy efficiency scheme
This paper – one of a series of climate change guides from KPMG – discusses some of the possible causes and consequences of the scheme’s evolution into a levy on carbon emissions, and the implications on the estimated 14,000 organisations originally affected by it.
Tomorrow’s balance sheet
Integrating strategies for corporate responsibility and evaluating their impact, both socially and environmentally, is becoming increasingly critical to business. This paper summarises the key discussion points from a high level roundtable discussion organised by CIMA and Tomorrow’s Company, where senior business decision makers met with experts in sustainability.
Evolution of corporate sustainability practices
This CIMA, AICPA and CICA report examines the state of business sustainability in the UK and North America, through surveys with over 2,000 organisational leaders from their respective memberships, and interviews with sustainability executives from leading organisations
Sustainability in emerging markets: lessons from South Africa
This background report by Chris Gibbons traces both the emergence of corporate responsibility issues and their impact in emerging markets, and is followed by a feature on one of the countries that has enjoyed a high reputation in relation to sustainability – South Africa.
The economic crisis has thrown up searching questions about what business contributes to the wider community. This paper explores and debates ideas about how business value can be redefined to create a road map for a sustainable and prosperous future.
Incorporating ethics into strategy: developing sustainable business models
This new report (PDF 610KB) looks at how management accountants can shape ethical business agendas and incorporate ethics into strategy.
Westpac's squashed tomato strategy: sustainability strategy at Westpac
This CIMA study aims to explore how Westpac, a large Australian financial institution and leader in this field, developed and implemented a climate change sustainability strategy.
Accounting for climate change
This research paper, nominated for a prestigious Globe Sustainability Award in the sustainability research category, outlines how management accountants can help organisations mitigate and adapt to climate change.
Managing responsible business
CIMA and the Institute of Business Ethics recently produced a report (PDF 2.44 MB) on corporate responsibility and business ethics.
Green veneer or green revolution?
CIMA supported research by LGITU magazine on the fit of green IT with today's wider policy agenda.
Climate change survey
This international climate change survey by CIMA and Accounting for Sustainability (a Prince of Wales initiative) features the opinions of almost 900 finance and sustainability professionals.
Climate change calls for strategic change
This presentation from CIMA explains why you should adapt your strategy to embed climate change issues into normal business life.
Emissions trading and the management accountant
This paper explores the costs and benefits of direct participation in the UK emissions trading scheme (UKETS).
Accounting for sustainable development performance
This report explores a variety of responses to the sustainable development agenda, introduces the sustainability assessment model and provides a case study of BP.
The full report can be purchased through CIMA publishing.
Accounting for ethical, social, environmental and economic issues
This paper is concerned with the measurement and reporting of sustainability performance and its integration into the strategic management of an organisation.
These wide-ranging case studies provide a rich resource for the management accountant who is keen to take that first step towards tackling climate change.
CIMA has also signed up to the Copenhagen Communiqué.