The Professional Diploma in Sustainability is designed for professional accountants and auditors working in practice or business who seek a comprehensive understanding of sustainability – and an accreditation to prove it.

It is open to all ACCA members and future members, qualification holders of other IFAC member professional accountancy organisations, or individuals interested in gaining practical insights into how sustainability issues and regulations impact organisations.

Although there are no specific entry requirements for admission to the diploma, it is worth noting that the syllabus content and assessment may be challenging for candidates who do not have any accounting knowledge.

How it works

The Diploma comprises four courses, each of which can be taken as individual Certificates in Sustainability. This flexibility allows candidates to choose the approach that best suits their needs.

Candidates can either study separately for all four individual Certificates and then take a final, overarching exam to receive the Diploma, or they can approach the Diploma as a single, integrated learning programme, comprising four courses and a revision and practice module.

Across four Certificates, you’ll gain in-depth knowledge of sustainability frameworks and ethics, sustainability strategy and management, sustainability reporting and sustainability assurance. Then, through a final exam, you’ll be awarded a Professional Diploma – and gain the credentials you need to excel.

The final exam can be booked and taken in Feb, June and Dec 2025 (in an exam center or online)

Learning outcomes:

On undertaking the learning and completing the diploma exam learners should be able to:

• Explain the concept of sustainability, its importance, and the need for regulatory frameworks
• Explain the importance of ethical principles and apply ethical guidance as a sustainability professional
• Explain the need for alignment of an organisation’s sustainability strategy and evaluate sustainability related opportunities and challenges
• Analyse business decisions, key risks, and performance from a sustainability perspective
• Assess the role of information systems in the provision of sustainability related data and reporting
• Prepare and analyse sustainability reports, explain the interactions between sustainability reporting frameworks and the impact of sustainability on the financial statements
• Explain frameworks, current issues, and developments in relation to sustainability assurance and the challenges encountered at each stage of a sustainability assurance engagement.

The Certificates are:

✨Certificate in Sustainability Frameworks and Ethics

This Certificate provides a foundational understanding of sustainability concepts, frameworks, and ethical considerations. The Certificate covers:

• Sustainability overview

• Frameworks and global differences

• Roles and responsibilities in relation to sustainability matters

• Ethical behaviour for organisations

• Ethical behaviours for professionals
  
  

✨Certificate in Sustainability Strategy and Management

This Certificate focuses on the strategic aspects of sustainability, including planning, governance, risk management, and decision-making. The Certificate covers:

• Strategic planning and alignment
• Governance, risk and control
• Decision-making and measurement
• The role of technology and information systems

✨ Certificate in Sustainability Reporting

This Certificate covers the preparation, analysis, and assurance of sustainability reports, including the application of IFRS Sustainability Disclosure Standards. The Certificate covers:

• Preparing sustainability reports
• IFRS Sustainability Disclosure Standards
• Interactions between sustainability reporting frameworks
• Analysis of sustainability reports
• Sustainability and the financial statements

✨ Certificate in Sustainability Assurance

This Certificate focuses on the principles, frameworks, and processes involved in sustainability assurance engagements. The Certificate covers:

• Frameworks for sustainability assurance
• Sustainability assurance cycle
• Current issues and developments in sustainability assurance

To achieve the Diploma, candidates will sit an integrated case study exam that tests their application of knowledge across the core areas of the syllabus. Once completed, the Diploma will serve as a comprehensive accreditation in the core areas of sustainability.