Emerging Roles in Sustainability and ESG for ACCA Graduates in 2025 and Beyond

PFC Education
Nov 13, 2025
3 min read

Sustainability and Environmental, Social, and Governance (ESG) factors are reshaping the accounting profession. ACCA graduates face new opportunities and challenges as businesses increasingly integrate these elements into their core strategies. Understanding how these trends affect accounting roles is essential for those preparing to enter the workforce or advance their careers.

The Growing Importance of Sustainability and ESG in Accounting

Companies worldwide are under pressure to demonstrate responsible business practices. Investors, regulators, and consumers demand transparency on environmental impact, social responsibility, and governance standards. This shift means accountants must go beyond traditional financial reporting to include sustainability metrics and ESG disclosures.

For ACCA graduates, this change opens doors to roles that blend financial expertise with sustainability knowledge. Accountants are now expected to:

Measure and report on carbon footprints and resource usage
Assess risks related to climate change and social factors
Ensure compliance with evolving ESG regulations
Support strategic decisions that balance profit with purpose

These responsibilities require new skills and a broader understanding of non-financial data.

Emerging Roles for ACCA Graduates in Sustainability and ESG

Several roles are becoming more common for accountants who specialize in sustainability and ESG. These include:

ESG Reporting Specialist

This role focuses on collecting, verifying, and presenting ESG data in line with global standards such as the Global Reporting Initiative (GRI) or the Task Force on Climate-related Financial Disclosures (TCFD). ACCA graduates in this position help companies communicate their sustainability efforts clearly and credibly.

Sustainability Analyst

Sustainability analysts evaluate the environmental and social impact of business operations. They use data analytics to identify areas for improvement and recommend strategies that reduce negative effects while enhancing long-term value.

Risk and Compliance Advisor

With ESG regulations evolving rapidly, companies need experts who understand these rules and can ensure compliance. Accountants in this role assess risks related to environmental laws, labor practices, and governance policies, helping businesses avoid penalties and reputational damage.

Integrated Reporting Consultant

Integrated reporting combines financial and ESG information into a single, coherent report. ACCA graduates working as consultants guide organizations in creating reports that reflect their full value creation story, appealing to investors focused on sustainable growth.

Internal Auditor with ESG Focus

Internal auditors are expanding their scope to include ESG factors. They evaluate the effectiveness of sustainability initiatives and governance practices, ensuring that companies meet their stated goals and maintain accountability.

Skills ACCA Graduates Need to Succeed in These Roles

To thrive in sustainability and ESG roles, ACCA graduates should develop a mix of technical and soft skills:

Understanding of ESG frameworks and standards: Familiarity with GRI, SASB, TCFD, and others is crucial.
Data analysis and interpretation: Ability to work with large datasets and extract meaningful insights.
Stakeholder communication: Explaining complex ESG issues clearly to non-specialists.
Strategic thinking: Linking sustainability efforts to business goals and financial performance.
Ethical judgment: Navigating dilemmas where social or environmental concerns may conflict with short-term profits.

Many ACCA programs now include sustainability modules, but graduates should also seek additional training or certifications focused on ESG.

Eye-level view of a professional reviewing sustainability reports with charts and graphs — Accountant analyzing sustainability and ESG data

Practical Examples of ESG Integration in Accounting

Several companies illustrate how sustainability and ESG are integrated into accounting functions:

Unilever publishes an integrated report combining financial results with progress on social and environmental targets, using ACCA-qualified accountants to ensure accuracy and transparency.
Tesla incorporates ESG risk assessments into its internal audits, focusing on supply chain sustainability and governance practices.
HSBC employs ESG reporting specialists to align disclosures with investor expectations and regulatory requirements.

These examples show how ACCA graduates can contribute to meaningful change while supporting business success.

Preparing for the Future

The demand for accountants skilled in sustainability and ESG will only grow. ACCA graduates should:

Stay updated on evolving ESG standards and regulations.
Gain practical experience through internships or projects focused on sustainability.
Network with professionals in ESG and sustainability fields.
Consider additional qualifications such as the Certificate in ESG Investing or sustainability-related courses.

By embracing these emerging roles, ACCA graduates can position themselves as valuable assets in a changing business environment.