Sustainability - What Does it Mean for Accountants? (Sustainability Part 1)

This is the first of a three part series looking at the sustainability issues being faced by society and how it is impacting the accounting profession.


  • What are the sustainability issues facing society? Climate change, biodiversity loss, responsible purchasing and supply, and social inequalities. World Economic Forum ranking of risks. Effects on organisations from an input and output perspective. 
  • The institutional response. Disclosure requirements, ESG investing, International Agreements. The accounting bodies response. 
  • Reporting on sustainability issues. Reporting landscape: IASB, ISSB and GRI. Carbon measurements, ESG reporting, asset impairment, risk management, and the increasing need of investors.
  • How is sustainability being monetised / affecting accounting. How do climate change and sustainability affect accounts and accounting? How is this being priced?
  • If it’s that serious, why aren’t we reacting faster? The human condition, Believability, Hyper objects, Tipping points, Wilful Blindness.


1 hour (1 CPD unit)



Dr Peter Ellington

Peter is the founder and CEO of Triple Bottom Line Accounting (TBLA), a rapidly growing accountancy practice that supports SMEs with Compliance and Advisory solutions.

He is an Associate Professor in Accounting at the University of East Anglia, where he teaches Accounting for Sustainability on the MBA programme. He recently completed a Doctorate in Education, which criticises the state of accounting education, arguing that it needs to develop to include the increasing needs of the environment and society.

Peter is focused on the latest developments in Accounting for Sustainability and is a thought leader on how accountancy develops to address the climate crisis.

Fran Ellington 

Fran works at Triple Bottom Line Accounting (TBLA), an Accountancy practice that is helping SMEs adapt to the challenges of Climate Change and Environmental and Social issues.

She has successfully launched the TBLA Environmental, Social and Governance (ESG) impact service. Fran runs workshops and consults with SMEs to initiate their net zero strategy. She is teaching sustainability on a Net Zero Leaders Level 7 apprenticeship. She is a member of the Norfolk Business Climate Leaders Advisory Board.


Andrea Finegan 

Andrea has a number of non-executive roles, including Chair of the Schroders Greencoat valuation committee, an investment manager in the renewable energy sector with c. £9bn under management.  She is also Non-Executive Director of Pantheon Infrastructure PLC from IPO and consultant to Sequoia Economic Infrastructure Income Fund (a FTSE 250 Investment Trust) Board’s Risk and ESG Committees.

Andrea is a fellow of the Institute of Directors. She has spent 30 years in investment banking and investment management for European financial institutions. She is a visiting fellow at the University of East Anglia, where she teaches Sustainable Finance on the Executive MBA programme. Andrea has an MBA in Strategic Carbon Management.

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