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Committed to Sustainable Accounting

AIA’s Sustainability Promise

AIA believes sustainability is essential to the future of accountancy. Our promise is simple: to equip our members with the skills, knowledge and tools they need to lead on sustainable business practices.

We play two key roles in advancing sustainability and green finance:

  • As a professional body, we act as an authoritative voice, raising standards and promoting education in sustainability across the accountancy sector.
  • As a global community, we support our members in embedding sustainability into their work, helping businesses grow responsibly, and meet evolving expectations.

Sustainability is no longer optional. It’s a strategic priority for organisations that want to stay relevant and competitive in a changing world. That’s why AIA has embedded sustainability into our own operations and long-term strategy.

We work closely with regulators and industry partners to demonstrate our commitment, both in how we operate and in how we support our members.

Regulatory Updates & Member Guidance

AIA is committed to supporting its members in navigating the evolving landscape of green finance and sustainability. Our guidance page brings together a comprehensive range of resources to help members stay informed of regulatory and market developments. Members can access recorded webinars featuring expert insights, in-depth articles that translate complex sustainability topics into practical advice, and podcasts exploring the future of finance in a low-carbon economy.

Regulatory Updates & Member Guidance

International Sustainability Disclosure & Reporting Frameworks

An overview of the key reporting frameworks related to sustainability across different jurisdictions. These frameworks provide the foundation for consistent and transparent environmental, social, and governance (ESG) disclosures, helping professionals understand their obligations and opportunities in various regulatory environments. Whether you’re working within the EU, UK, Asia, or other global markets, this guidance will support alignment with evolving standards and sustainable financial practices.

International Sustainability Disclosure & Reporting Frameworks

Sustainable Finance Education Charter (SFEC)

AIA is a proud signatory of the Sustainable Finance Education Charter, alongside the UK Government, the Green Finance Institute and other leading professional bodies.

The Charter aims to embed sustainability and green finance into:

  • Core accountancy curricula
  • New qualifications
  • Continuing professional development (CPD)

As signatories, we recognise our shared responsibility to help deliver Article 2.1c of the Paris Agreement and the UN Sustainable Development Goals—ensuring finance professionals are ready to support a more sustainable global economy.

Read SFEC Annual Progress Report 2024

Practical Partnerships for Members

To support our members in taking climate action, AIA partners with Net Zero Now, a leading climate platform offering a complete solution for accountancy firms.

Through this partnership, members gain access to tools that help them:

  • Measure their carbon emissions
  • Set reduction targets
  • Begin their journey to Net Zero

 

“We’re excited to see more and more accountancy practices starting to calculate their emissions and get on the road to Net Zero—creating a brighter future for their businesses and for the planet.”

— Neil Ross Russell, Managing Director, Net Zero Now

AIA Sustainability Partnership

On the Road to Net Zero

AIA is proud to have achieved the ‘On the Road to Net Zero’ certification from our partner, Net Zero Now—marking the beginning of our journey to becoming a Net Zero organisation.

Our progress so far:

  • We’ve calculated our Greenhouse Gas (GHG) emissions for the 2022/23 financial year.
  • We’ve committed to publishing our carbon footprint annually to ensure transparency and accountability.

 

Our commitments:

  • Reduce emissions in line with global targets to limit warming to below 1.5°C.
  • Offset residual emissions by purchasing and retiring certified carbon credits once long-term reduction goals are met.

 

Carbon Review Data 22/23

UN Sustainable Development Goals

AIA joined other leading accountancy and finance bodies in signing an open letter, calling on the UK Government to take transformative action to meet the United Nations Sustainable Development Goals by 2030.

These goals, part of the 2030 Agenda for Sustainable Development adopted by all UN Member States, provide a shared vision for peace, prosperity and environmental protection. The 17 SDGs represent an urgent call to action, recognising that ending poverty and inequality must go hand-in-hand with strategies that improve health, education and economic opportunity, while also addressing climate change and protecting natural ecosystems.

The Commonwealth

As a Commonwealth-accredited organisation, AIA upholds the values and principles outlined in foundational declarations such as the Singapore Declaration of 1971 and the Harare Commonwealth Declaration of 1991.

These commitments reflect AIA’s dedication to promoting democracy, good governance, human rights, the rule of law, gender equality and sustainable development. The Commonwealth also plays an active role in helping member countries manage their natural resources responsibly and implement environmental programmes that support long-term sustainability.

Annual United Nations Climate Change Conference (COP)

The Conference of the Parties (COP) is the primary decision-making body of the United Nations Framework Convention on Climate Change (UNFCCC). It brings together representatives from all signatory countries—referred to as ‘Parties’—to assess global progress in addressing climate change.

COP meetings evaluate the effectiveness of measures taken by each country and guide future actions to meet the overarching goals of the UNFCCC, including limiting global temperature rise and reducing greenhouse gas emissions.

COP30

COP30 focussed on the following areas:

  1. Launch a Global Climate Action Agenda based on the first Global Stocktake
  2. Strengthen ambition through updated and enhanced Nationally Determined Contributions (NDCs)
  3. Scaling up climate finance and support
  4. Protecting forests and advancing nature-based solutions
  5. Accelerating fossil fuel transition
  6. Enhancing innovative resilience measures e.g. “Beat the Heat” extreme heat programme
  7. Engage businesses, finance, cities, indigenous communities, youth and civil society to scale on-the-ground solutions
Read About COP30

COP29

COP29 focussed on five main areas:

  1. Establish a new global climate finance goal
  2. Finalise the rules for international carbon markets under Article 6 of the Paris Agreement
  3. Enhance global ambition via the Global Stocktake
  4. Strengthen support for adaptation funding and the Loss & Damage Fund for vulnerable countries
  5. Engage non-state actors and promote practical climate solutions
Read About COP29

COP28

As well as progress towards the existing Paris goals, COP28 concentrated on:

  1. Fast-tracking the move to clean energy sources, to “slash” greenhouse gas emissions before 2030.
  2. Delivering money for climate action from richer to poorer countries, and working on a new deal for developing nations.
  3. Focusing on nature and people.
  4. Making COP28 the “most inclusive” ever.

 

AIA has signed a climate declaration alongside IFAC in support of new ISSB climate standards, to help drive an enhanced global corporate reporting system.

Read About COP28

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