Association of Chartered Certified Accountants (ACCA), INTOSAI Development Initiative (IDI), and the International Federation of Accountants (IFAC)
Climate Impact & Sustainability Data (2010, 2013-2014, 2023)
Reporting Period: 2010
Environmental Metrics
Total Carbon Emissions:Not disclosed
Scope 1 Emissions:Not disclosed
Scope 2 Emissions:Not disclosed
Scope 3 Emissions:Not disclosed
Renewable Energy Share:Not disclosed
Total Energy Consumption:Not disclosed
Water Consumption:Not disclosed
Waste Generated:Not disclosed
Carbon Intensity:Not disclosed
ESG Focus Areas
- Environmental
- Social
- Economic
Environmental Achievements
- Not disclosed
Social Achievements
- Not disclosed
Governance Achievements
- Not disclosed
Climate Goals & Targets
Long-term Goals:
- Not disclosed
Medium-term Goals:
- Not disclosed
Short-term Goals:
- Not disclosed
Environmental Challenges
- Difficulties of estimation and projections, materiality, understanding links between actions and impact, establishing robust indicators, verifiability and assurance and the challenge of applying the traditionally rigorous standards of accounting to sustainable development issues.
Mitigation Strategies
- Development of new forms of integrated reporting and the development of new indicators across all three domains (environmental, social, economic). The indicators should be flexible enough to adapt over time and between regions and reflect different priorities. Accountants should work in collaboration with economists, social scientists and environmental scientists on new forms of integrated reporting.
Supply Chain Management
Supplier Audits: Not disclosed
Responsible Procurement
- Not disclosed
Climate-Related Risks & Opportunities
Physical Risks
- Not disclosed
Transition Risks
- Not disclosed
Opportunities
- Not disclosed
Reporting Standards
Frameworks Used: GRI, UN, EU
Certifications: Null
Third-party Assurance: Not disclosed
UN Sustainable Development Goals
- Not disclosed
Not disclosed
Sustainable Products & Innovation
- Not disclosed
Awards & Recognition
- Queen’s Award for Sustainable Development (2002)
Reporting Period: 2013-2014
Environmental Metrics
ESG Focus Areas
- Environmental
- Social
- Governance
Climate Goals & Targets
Environmental Challenges
- Low levels of sustainability reporting by listed companies in sub-Saharan Africa outside of South Africa.
Mitigation Strategies
- Recommendations for stock exchanges, listed companies, and other influential actors to increase sustainability reporting.
Supply Chain Management
Climate-Related Risks & Opportunities
Reporting Standards
Frameworks Used: GRI, King III, IIRC
Reporting Period: 2023
Environmental Metrics
ESG Focus Areas
- Sustainable Development
- Environmental
- Social
- Economic
Climate Goals & Targets
Environmental Challenges
- Varying sizes, capabilities, and activities of different public sector bodies.
- Public sector sustainability reporting practices vary even within countries.
- Early stage of external assurance of sustainability information in the public sector.
Mitigation Strategies
- Focus on areas of greatest impact (materiality assessment).
- Align reporting with overarching strategies.
- Lead by example.
- Select an appropriate framework.
- Identifying the right audit approach (financial, compliance, or performance audits).
- Providing the appropriate level of confidence or assurance (limited or reasonable assurance).
- Supporting the development of frameworks for the public sector.
Supply Chain Management
Climate-Related Risks & Opportunities
Reporting Standards
Frameworks Used: Task Force on Climate-Related Financial Disclosures (TCFD), Global Reporting Initiative (GRI), International Public Sector Accounting Standards Board (IPSASB)
UN Sustainable Development Goals
- All 17 SDGs
The report emphasizes the alignment of public sector sustainability reporting with the UN's 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals (SDGs).