Sustainability Roadmap for CPAs

This roadmap is intended to assist CPAs and CPA students on their sustainability reporting upskilling journey, regardless of whether you are in industry preparing sustainability reports, in public practice providing consulting and assurance services, or on a board directing the sustainability strategy of a business.

 Introduction to Sustainability

Sustainability has moved from a nice to have to a need to have, and as trusted advisors, CPAs can provide value-added advice through their comprehensive understanding of sustainability concepts and trends.

The first stage in your sustainability journey begins with building foundational knowledge.  

 Sustainability and Ethics

Sustainability is directly tied to ethics and acting in the public interest. The next stage emphasizes why an ethical mindset is essential for sustainability reporting, and how CPAs ethical conduct standards relate to sustainability initiatives.

  Sustainability Standards and the Regulatory Landscape in Canada

The sustainability reporting landscape is rapidly evolving in Canada. The third stage in your sustainability journey will get you up to speed on key sustainability reporting and assurance standards as well as regulations that impact the provision of sustainability services.

 Materiality Assessment

Identifying and reporting on material sustainability topics is foundational to sustainability reporting and assurance. This stage will guide you on how to determine which sustainability topics are material to your organization or clients.

 Data Collection and Internal Control

Reliable sustainability data is imperative to sustainability reporting and assurance. This stage of your journey explores sustainability data collection, management processes and internal controls to ensure data quality and integrity.

 Corporate Governance (Boards Only)

Strong corporate governance is essential for effective and efficient sustainability programs. This stop of the sustainability journey provides board members with strategic oversight and guidance on sustainability-related matters.