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Global accounting bodies urge profession-wide commitment to reverse nature loss

03 March 2022

(Hong Kong, 3 March 2022) The chief executives of 10 of the world’s leading accountancy institutes have joined together to support a new call to action in response to the nature crisis, ahead of the upcoming UN Convention of Biological Diversity (CBD) COP 15.

Working together as part of the Global Accounting Alliance (GAA), the CEOs are signing the call to action ‘Nature is Everyone’s Business’ to signal the important role the profession plays in this crisis. 

The member bodies of the GAA collectively represent over 1.4 million accountants and finance professionals in over 180 countries. The call to action involves advocating for and supporting the protection and restoration of nature through finance activities and investment decisions made by the business community. It ties in closely with the expectations of investors and other stakeholders for businesses to focus on environmental, social and governance issues – expectations that will only become stronger in the longer term.

The joint statement calls upon professional accountants to act now to reverse the process of nature loss by helping the organizations they work for or with to protect, restore and promote the sustainability of natural resources. The statement summarizes six key actions for professional accountants, including understanding how their organizations and clients impact and rely on nature. Professional accountants can also provide sound advice and services that contribute to an organization’s positive effect on nature.

In a united statement, the GAA CEOs said: “We recognize that our planet is being impacted by a three-fold crisis of a climate emergency, dramatic nature loss and rising social inequality. Addressing these challenges will require integrated thinking as companies reallocate resources, reorient production and reimagine their business models. We all depend on nature, but it is the poorest in the world who are disproportionately affected by its loss and impacted by climate change. Protecting nature must be a key consideration as we collectively move forward.”

At the UN Convention on Biological Diversity COP15 in April/May 2022, the world has the opportunity to adopt a transformative international agreement on nature, and both businesses and governments must be included.

“There is growing demand for sustainability and conservation,” says Jim Knafo, Chief Executive Officer, Global Accounting Alliance. “We are at a pivotal moment and the global accounting profession must be part of the solution going forward because nature is everyone’s business.”

As part of their joint statement, the GAA CEOs are committing to: “Working with governments to establish and align coherent policy frameworks that accelerate business action to reverse the process of nature loss; build the profession’s knowledge, understanding and awareness of nature loss; and provide professional accountants with training, support and infrastructure to value and embed nature in decision making and disclosure.”

The CEOs are also supporting the alignment of consistent global regulation and globally accepted disclosure frameworks that integrate nature, people and climate into corporate reporting.

The Hong Kong Institute of CPAs Chief Executive & Registrar Margaret W.S. Chan said, “The loss of nature in the past decade poses an undeniable risk to the global economy, and one that profoundly affects all individuals and businesses. As a leading professional organization, the HKICPA is committed to empowering our members and wider group of local stakeholders to contribute to the protection, conservation, restoration and sustainable use of our natural resources.


The 10 accounting bodies that have signed the statement are the Association of International Certified Professional Accountants representing AICPA & CIMA, Chartered Accountants Ireland (CAI), Chartered Professional Accountants of Canada (CPA Canada), Hong Kong Institute of Certified Public Accountants (HKICPA), Chartered Accountants Australia and New Zealand (CA ANZ), Institute of Chartered Accountants in England and Wales (ICAEW), ICAS (the Institute of Chartered Accountants of Scotland), Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW), The Japanese Institute of Certified Public Accountants (JICPA) and South African Institute of Chartered Accountants (SAICA).



國際會計組織攜手簽署行動綱領   呼籲業界支持扭轉環境危機


作為全球會計聯盟 GAA 的一分子,各位行政總裁一同簽署保護自然,人人有責的行動綱領,突顯會計專業在應對環境危機議題上的重要角色。

GAA 的成員機構代表來自超過180 多個國家,當中包括逾140 萬名會計師和金融專業人士。行動綱領主要透過商界金融活動及投資決策,倡議與支持各項環境保育和復原工作。行動綱領呼應投資者及其他持份者對企業環境、社會和管治(ESG)議題的關注。長遠而言,社會對企業ESG表現期望只會繼續增加。



2022 4 月或5 月舉行的聯合國《生物多樣性公約》COP15 期間,世界各國或將通過一項針對環境的改革性國際協議,而政府及企業均必須參與其中。

全球會計聯盟首席執行官Jim Knafo指出:「可持續發展及保育的需求不斷增長,我們正處於關鍵時刻。全球會計專業必須成為未來解決方案的一部分,因為保護環境是所有人的責任。」



香港會計師公會行政總裁兼註冊主任陳詠新表示: 「環境危在過去十年對全球經濟造成不容忽視的風險,並對個人及企業產生深遠影響。作為本港主要專業機構之一,香港會計師公會致力讓會員和不同本地持份者為保護、保育、復原和可持續地利用我們的天然資源作出貢獻。」

聯合綱領共有家會計組織簽署,分別為代表美國會計師會(AICPA)及英國特許管理會計師公會(CIMA)的國際註冊專業會計師公會、愛爾蘭特許會計師會(CAI)、加拿大特許專業會計師協會(CPA Canada)、香港會計師公會 HKICPA)、澳洲及紐西蘭特許會計師公會 CA ANZ)、英格蘭及威爾士特許會計師公會 ICAEW)、蘇格蘭特許會計師會(ICAS)、德國公共審計師協會(IDW)、 日本公認會計士協會JICPA 及南非特許會計師公會 SAICA)。