1、SUSTAINABILITY IN TRANSACTIONSCopyright March 2024 by the Association of Chartered Certified Accountants(ACCA)and Association of Chartered Certified Accountants and Chartered Accountants Australia and New Zealand(CA ANZ).All rights reserved.Used with permission of ACCA and CA ANZ.Contact for permiss

2、ion to reproduce,store or transmit,or to make other similar uses of this document.About ACCA We 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 t

3、o widen access to the accountancy profession,weve long championed inclusion and today proudly support 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 e

4、very sector.They equip individuals with the business and finance expertise and ethical judgment 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

5、with policymakers,standard setters,the donor community,educators and other accountancy bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at About Chartered Accountants Australia and New Zealand Chartered Accountants Australia and New Zealand(C

6、A ANZ)represents more than 136,000 financial professionals,supporting them to build value and make a difference to the businesses,organisations and communities in which they work and live.Around the world,Chartered Accountants are known for their integrity,financial skills,adaptability and the rigou