(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

（香港，二零二二年三月三日），聯合國的《生物多樣性公約》締約方大會第十五次會議（COP15）舉辦在即，全球十家主要會計機構的行政總裁攜手簽署新一輪行動綱領，呼籲業界關注環境危機。

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。

這聯合簽署綱領旨在呼籲專業會計師立即採取行動，協助各大團體保育、復原環境及促進可持續天然資源發展，從而逆轉環境危機。綱領概括六項由專業會計師發起的關鍵行動，包括了解其所屬團體及客戶如何影響和依賴大自然。專業會計師更可就團體貢獻自然環境的實行方式提供合適的建議及服務。

全球會計聯盟各位首席執行官於聯合綱領中表示：「我們瞭解地球正面對由氣候緊急狀態、環境劇烈損耗及日益嚴重的社會不平等所引起的三重危機。企業應對危機具備綜合思維，包括就其需要重新分配資源、定位產品及構思商業模式。我們的發展以大自然為本，惟世界上有不少貧窮人士正承受因環境危機及氣候變化而帶來的惡果。在共同邁向進步的路上，保育環境是當務之急。」

於2022 年 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。」

聯合簽署綱領當中亦提及全球會計聯盟各位首席執行官許下的承諾，他們表示：「我們將會與政府攜手達成一致的政策框架，促進企業以行動逆轉環境危機、授予會計專業相關知識、以及提升對環境的理解及關注程度，並為專業會計師提供培訓、支援和基礎設施，令制訂決策及資料披露時均重視及融入環境因素。」

各位首席執行官更支持將全球監管條款和國際披露框架協調統一，將環境、社會及氣候因素納入公司報告內容。

香港會計師公會行政總裁兼註冊主任陳詠新表示： 「環境危機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。」