Guidance
Connecting sustainability and finance
A practical guide offering support on how finance professionals can better connect sustainability and information, performance and disclosures. And a look ahead as to what this means for the future of corporate reporting.
Toolkit
What does the CFO’s changing role mean for you?
More than 150 finance leaders have shared their experiences of how the CFO’s role is changing with ICAEW and Board Intelligence. Find out what this means in practice and how to make the most of it.
In focus podcast
Can SMEs keep up with ESG?
In this Insights In Focus episode, we explore how the introduction of sustainability assurance, both voluntary and mandatory, is affecting firms of all sizes.
An overview of NAO's sustainability reports
The government’s support for biomass
- Report
- 24 Jan 2024
This report examines the current role of biomass in heat and power generation, the cost to support the deployment of biomass and the main features of the government’s biomass strategy.
Government resilience: extreme weather
- Report
- 06 Dec 2023
This report examines how well prepared the country is for future extreme weather events. Whilst government continues to strengthen the arrangements in place to manage the risks, it does not know how much is being spent on managing these risks. Extreme weather events are becoming more frequent, placing increased emphasis on prevention and preparedness, making informed decisions about prioritisation to ensure efficient and effective long-term investments.
Resilience to flooding
- Report
- 15 Nov 2023
The Met Office’s UK climate projections are for temperature increases, rising sea levels and more extreme weather events.
Approaches to achieving net zero across the UK
- Report
- 15 Sep 2023
This report is a joint piece of work between the public audit offices of the four UK nations and sets out the UK and devolved governments’ legislation, policy, strategy, governance and monitoring arrangements, relevant to achieving net zero greenhouse gas emissions.
Decarbonising the power sector
- Report
- 01 Mar 2023
Decarbonising power is the backbone of the government’s plan to achieve net zero. Although power sector emissions have reduced significantly over the past three decades, the government cannot be complacent about the challenges involved in decarbonising further while continuing to ensure a secure supply that meets the predicted electricity demand increases.
Measuring and reporting public sector greenhouse gas emissions
- Report
- 10 Jun 2022
Central government organisations are required to report their greenhouse gas (GHG) emissions as part of the Greening Government Commitments framework. Whilst GHG emissions reporting has improved over the past decade, inconsistencies remain about which bodies are in scope and which are out of scope. The NHS and schools are not included for example. There are also questions around compliance and whether government organisations are using the emission data to inform future planning.
Environmental compliance and enforcement
- Report
- 24 May 2022
This briefing gives a factual overview of the framework for environmental compliance and enforcement in England. it covers the governments overarching environmental objectives and targets and how they are measured; the roles and responsibilities of various government bodies and how environmental compliance is defined.
Briefing for the Environment, Food and Rural Affairs Committee: Climate change adaptation
- Report
- 11 Feb 2022
A briefing paper that sets out how the government is organised and the role of Defra in fulfilling its lead responsibility for climate change adaptation policy. The briefing contains a summary of progress on adaptation and how it can be improved as well as some case studies on some of Defra’s main adaptation policies.
Further resources relating to sustainability, the profession and the wider community
Overview: UK public sector climate policy and oversight
- Article
- 05 Mar 2024
The Climate Change Act 2008 compels the UK to reach net zero emissions by 2050, here we look at where the public sector can play a role in this journey.
Outside Insights: How might we implement a citizen's income?
- Thought leadership report
- 09 Nov 2016
Basic income is a subject that is being discussed in many different spaces these days. This opinion piece by Dr Malcolm Torry, Director of Citizen’s Income Trust, explores four different methods of implementation for a basic income. It is a publication in our Outside Insights series, which gives a platform to alternative opinions.
Outside Insights: Quantifying natural and social capital
- Article
- 01 Nov 2015
Basic income is a subject that is being discussed in many different spaces these days. This opinion piece by Dr Malcolm Torry, Director of Citizen’s Income Trust, explores four different methods of implementation for a basic income. It is a publication in our Outside Insights series, which gives a platform to alternative opinions.
So what is economic success? Going beyond GDP and profit
- Promotional material
- 10 Feb 2014
This thought leadership project explores what we mean by economic success. It considers the role that GDP and profit play in this, and the potential for broader measures of economic success to help us balance our economic priorities, our social goals and the constraints imposed on us by the natural environment we live in.
Outside Insights: Who should value nature?
- Article
- 12 Dec 2014
Much of the focus today is on how business quantifies its impact and dependency on nature and within that whether valuation is an appropriate approach. Dario Kenner, of Why Green Economy?, brings a refreshing new perspective by asking who should value nature because this will ultimately determine how and why it is done. This publication was launched at Rethinking Capitals: going beyond the financial
Outside Insights: Mapping the Global Transition to the Solar Age
- Article
- 12 Feb 2014
In this thought provoking and agenda-setting publication, co-published with Tomorrow’s Company, Hazel Henderson offers a new solution to obsolete frameworks. She advocates a transition to a ‘solar age’ as a pathway to a more green and sustainable economic future.
Outside Insights: Of Markets and Men
- Article
- 01 Jul 2012
James Featherby raises thought provoking points about how finance has come to reflect Western thinking that is increasingly individualistic, reductionist, utilitarian, controlling and pragmatic and has set out key principles to change this.
Outside Insights: Beyond Accounting
- Report
- 20 Nov 2009
This Briefing highlights significant questions that need answers before sustainability reporting gains broad-based acceptance.
eBooks
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Palgrave handbook of ESG and corporate governance
- eBook
- 2023
- Paulo Camara, Filipe Morais
A collection of articles and essays on corporate governance and ESG developments. Covers general aspects of ESG, regulatory developments concerning ESG and ESG in particular types of companies.
Exclusive
Quantitative methods for ESG finance
- eBook
- 2023
- Cino Robin Castelli, Cyril Shmatov
An introduction to ESG finance from a quantitative analyst's perspective. Combines the theoretical and quantitative basis underlying risk factor investing and risk management with an in-depth discussion of ESG applications.
Exclusive
Principles of banking
- eBook
- 2022
- Moorad Choudhry
A practical guide to the foundations of modern banking and good banking practice, aimed at both professionals and students. The author discusses key aspects of responsible bank stewardship, and gives pointers as to how banking organisations may create a more sustainable business model.
Exclusive
Business ethics: what everyone needs to know
- eBook
- 2022
- J.S. Nelson, Lynn A. Stout
A guide to business ethics.
Exclusive
ESG investing for dummies
- eBook
- 2021
- Brendan Bradley
Aims to educate potential ESG investors about the opportunities, but to also highlight the risks.
Exclusive
Valuation: measuring and managing the value of companies
- eBook
- 2020
- McKinsey & Company Inc, Tim Koller, Marc Goedhart, David Wessels
This latest edition has been revised and updated throughout, and includes new insights on topics such as digital, ESG (environmental, social and governance), and long-term investing, as well as fresh case studies. Clear, accessible chapters cover the fundamental principles of value creation, analyzing and forecasting performance, capital structure and dividends, valuing high-growth companies, and much more.
Exclusive
Six Capitals: capitalism, climate change and the accounting revolution that can save the planet
- eBook
- 2020
- Jane Gleeson-White
Six Capitals charts the rise of four movements: multi-capital accounting, for society, nature and profit; the push for a new type of corporation legally bound to benefit nature and society while making a profit; ecosystem accounting for nations; and legal rights for nature.
Exclusive
Practical sustainability strategies: how to gain a competitive advantage
- eBook
- 2020
- George P. Nassos, Nikos Avlonas
Contains guidance on sustainability strategies and tools to improve competitive business advantage.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes an extensive range of articles, books and reports on environment and sustainability. You can search the catalogue to find publications on all related topics, from corporate social responsibility to socially responsible investment. Find out how to borrow books or use our document supply service.
Tax and sustainability
- Library book
- 2022
- Dan Dickinson [and others]
A digest exploring tax's role in helping your organisation to meet its sustainability targets. Covers the plastic packaging tax, R&D and incentives, carbon taxes, green financing, and more.
Sustainability accounting and accountability, 3rd ed.
- Library book
- 2022
- M. Laine, H. Tregidga, J. Unerman
This book provides a comprehensive overview of sustainability accounting and accountability. Topics covered include management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management.
Routledge handbook of environmental accounting
- Library book
- 2021
- J.Bebbington (ed)
This book showcases the broad spectrum of diverse approaches to environmental accounting which have developed globally during the last thirty years. It covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. The volume is divided into five key parts: Framing the issues; Financial accounting and reporting; Management accounting; Global and local perspectives; Thematic topics in environmental accounting.
The QCA practical guide to ESG
- Library book
- 2021
- W. Pomroy, A. Robinson
This book provides practical guidance to help small and mid-sized quoted companies to develop their approach to ESG. It sets out how company boards and senior management teams should take ownership of their ESG story, and engage in dialogue with their investors.
Agricultural budgeting and costing book, The
- Library book
- 2020
- Agro Business Consultants
Includes information on gross margins, alternative enterprises, government schemes, farming sector taxation, legislation, market indices and trends, as well as sections on tourism and leisure income and on alternative enterprises, including alternative crops, vineyards, renewable energy and woodland. Known as "The Green Book".
Sustainability reporting
- Library book
- 2016
- C.Wilson
This book examines various topics around sustainability reporting including corporate trust and accountability, the changing role of the company secretary, the business case and challenges for the future.
Leading sustainable change: an organisational perspective
- Library book
- 2015
- R. Henderson, ed.
The business case for acting sustainably is becoming increasingly compelling. This book is designed to support business managers who are grappling with the challenge of persuading their organisations to lead sustainable change.
Accounting for carbon: monitoring, reporting and verifying emissions in the climate economy
- Library book
- 2015
- V.Bellassen
This book focuses on the monitoring, reporting and verification (MRV) of greenhouse gas emissions as it is practised in the climate economy.