ESG Resources

The Cayman Islands Institute of Professional Accountants and its members are committed to sustainable, socially responsible and ethical business practices. In an effort to assist membership in achieving their sustainability goals, CIIPA has created this resources page to provide practical advice, news, thought leadership and other assets. 

IFRS Standards
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (login required)
IFRS S2 Climate-related Disclosures (login required) 

Practical resources
Aligning to a Net Zero Pathway - Top Tips for Pension Scheme Trustees (A4S)
Briefing for Finance: Climate Action (A4S)
ESG in the Financial Statements Practice Aid (AICPA)
Essential Guides Series - practical tips to integrate sustainability (A4S)  
IAASB Work Plan 2022-23 (IAASB)
Navigating the Reporting Landscape (A4S) 
Net Zero Financing Roadmaps (UNFCCC) 
Net Zero Guidance (A4S) 
Transition to Integrated Reporting (VRF)


ISSB issues inaugural global sustainability disclosure standards
SEC Proposes to Enhance Disclosures by Certain Investment Advisers and Investment Companies About ESG Investment Practices 

Thought leadership 

Climate Summit Spotlights Business and Accountants (IFAC)
Ethics for Sustainable AI Adoption: Connecting AI and ESG (ACCA and CA ANZ)
How CPAs can lead ESG initiatives (CPA)
Integrated Thinking and the Role of Finance Function (IFAC)
Sustainability Offers New Opportunities for SMPs (EFAA and IFAC)
The Credibility of ESG Information Is Mission Critical for Professional Accountants (IBRACON)
ESG Reporting: A Summary of Investor Needs and Wants (CW) 

Ethics for Sustainable AI Adoption (CA ANZ) 
Flying Blind: The Glaring Absence of Climate Risks in Financial Reporting (Carbon Tracker) 
Investor Expectations for Paris-Aligned Accounts (IIGCC)
PwC's global investor survey: the economic realities of ESG (PwC) 
Sustainability Information for Small Businesses: The Opportunity for Practitioners (IFAC)
The Role of Accountants in Mainstreaming Sustainability in Business (IFAC) 

Other Links

Are there any links, documents or other resources we're missing from this page? Please email CIIPA Editorial Manager Kevin Morales at

+1 (345)749

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