1、ETHICAL DILEMMAS IN AN ERA OF SUSTAINABILITY REPORTINGCopyright October 2023 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.About ACCA We

2、 are ACCA(the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and today proudly s

3、upport a diverse community of over 247,000 members and 526,000 future members in 181 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethical judgment

4、 to create,protect,and report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators and other accountancy bodies,w

5、ere strengthening and building a profession that drives a sustainable future for all.Find out more at What does this guide address?The swift progress currently being made implementing sustainability reporting across the world brings with it associated risks for matters of ethics and independence to

6、which all those involved accountants and non-accountants,need to be alert.Poor-quality reporting,including greenwashing,a lack of trust in published information and consequent faulty decision making could be the result.Relevant factors include:nthe topics comprising sustainability are broad,interrel