10 November 2025

ACCA: Regulatory compliance the biggest driver of sustainability information

Most organisations (71%) cite regulatory compliance as one of the three most important reasons to collect and use sustainability information, according to a survey of 1,000 professionals by the Association of Chartered Certified Accountants (ACCA).

A third of the respondents said organisational strategy is one of the most important drivers of sustainability data use, while only 16% cited decision-making by senior management as one of the three most important drivers.

Notably, corporates regulatory compliance was the most cited reason for using sustainability information amongst corporates (77%), financial services firms (72%), public sector bodies (61%) and SMEs (64%).

 

Survey findings