Accountants in commerce and industry fulfil varying roles – they provide advice on financial matters, business practices, general management and may even serve as risk analysts, financial controllers, tax managers, budget controllers and company secretaries. In some cases, they may even serve as Directors
and Board members of the organisation itself.
The followings are examples of areas where accountants in commerce and industry, who are often placed at the frontline of industry, would be affected by the sustainability agenda:

1. Consideration of sustainability as part of business strategy and risk assessment.
2. Enhanced sustainability reporting and assurance requirements by global and local regulators.
3. Focus on sustainability by internal and external stakeholders.
4. Impact to the MSMEs.

Accountants play an integral role in this transition. They bridge the gap between financial and non-financial aspects of the business in order to ensure sustainability-related risks are included and communicated well as part of organisation agenda.