The accountancy profession is redefining its place in the sustainability agenda. ACCA’s Global Talent Trends Survey, now in its fourth year and drawing on responses from more than 11,000 individuals across 160 countries, finds that more than one in three accountants say their role includes helping their employer address environmental and climate challenges, while 45% report involvement in tackling social impact issues. These are indicators of a structural expansion in what accountants are expected to do.

For C-suite leaders, the findings carry a clear implication: the finance function is becoming a primary delivery mechanism for sustainability commitments, not merely a measurement and reporting unit. Three dimensions define the opportunity: the growing mandate accountants are taking on inside organisations, talent expectations reshaping recruitment, and the pace at which sustainability is moving from discretionary to obligatory.

The sustainability mandate is growing organically within organisations. The survey finds that 63% of accountants want future roles that help address environmental and climate challenges, and 69% seek positions that contribute to social impact. These aspirations are already translating into practice: more than one in three are currently involved in environmental work, and nearly half in social impact activity. For boards designing sustainability governance structures, the finance function is a willing and capable partner.

Employer reputation on sustainability is now a decisive talent factor. Some 75% of respondents say an organisation’s record on social and human rights issues influences their choice of workplace, rising to 82% among Gen Z. In Ireland, where competition for accountancy and finance talent is intense, organisations that demonstrate credible sustainability commitments will have a structural advantage in attracting and retaining the next generation.

The Irish regulatory context makes this shift operational. The Corporate Sustainability Reporting Directive was transposed into Irish law in July 2024, and large Irish companies are required to report under the European Sustainability Reporting Standards from 2026. ACCA is a Recognised Accountancy Body with authority to authorise Sustainability Assurance Service Providers in Ireland, and the profession is building the assurance capabilities that CSRD demands.

For CFOs and finance directors, three actions follow from the ACCA findings. First, formally integrate sustainability responsibilities into finance team role profiles and performance frameworks. Second, map current skill levels against CSRD requirements and identify CPD gaps, prioritising assurance competencies. Third, make the sustainability record of the finance function visible in recruitment materials, recognising that 75% of prospective hires are already evaluating organisations on this basis.

The ACCA survey does not describe a profession being pulled reluctantly into sustainability work. It describes one that is actively choosing to lead it. For Irish accountancy and finance leaders, that ambition is the profession’s greatest asset in an era when sustainability performance and business performance are converging.

(The views expressed by the writer are their own and do not necessarily reflect the views or positions of BusinessRiver.)