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.