Accounting for Sustainability: Practical Insights


With climate change now clearly on the horizon, the imperative of sustainability is starting to transform the world\’s capital markets. Already billions of dollars, pounds, euro and yen are being managed with a view to environmental, social and governance factors.

Evolving out of the ethical, socially responsible investment (SRI) and responsible investment waves, sustainable investment involves the conscious integration of extra-financial factors into strategies for generating long-term financial returns. In essence, sustainable investment is fast becoming the smart way of generating long-term returns.

With conventional investors now scrambling to factor in issues such as climate change, business ethics and human rights, sustainable investment represents a turning point in the evolution of global finance.