21 September 2026
As many of Australia's largest entities publish their first climate-related disclosures, Chartered Accountants Australia and New Zealand (CA ANZ) has welcomed a new Global Accounting Alliance (GAA) report highlighting the need for stronger links between sustainability and financial reporting.
CA ANZ contributed to the development of the report, the first in the GAA's new three-part Connectivity in Reporting series, which explores how organisations can better connect financial and sustainability information to support more effective decision-making, transparency and long-term value creation.
Drawing on the perspectives of ten leading accounting bodies representing more than 1.4 million accountants across 180 countries, and informed by more than thirty interviews across the reporting ecosystem, the first report explains why connected reporting is becoming a hallmark of high-quality, decision-useful information.
Its release comes as organisations navigate new climate reporting requirements and increasing expectations from investors, regulators and other stakeholders for clear, consistent and decision-useful information.
CA ANZ Chief Executive Officer, Ainslie van Onselen, said organisations could no longer afford to treat financial and sustainability reporting as separate exercises.
"Financial information and sustainability information should tell the same story," Ms van Onselen said.
"Climate-related risks and opportunities can affect cashflows, asset values, access to capital and long-term performance."
“Organisations that bring these insights together are better placed to explain their strategy, resilience and prospects to investors and other stakeholders."
The report identifies practical ways organisations can strengthen connections between sustainability-related and financial information, while also highlighting the benefits of a more integrated approach to reporting.
“Connectivity is becoming one of the defining features of high-quality corporate reporting,” said Jim Knafo, CEO of the GAA.
“As expectations for sustainability-related information rise, professional accountants can help ensure that reporting is more coherent, reliable and useful. This series is intended to support the profession in telling a more connected story about performance, risk and long-term value.”
The three-part GAA series will progressively move from concepts and emerging trends through to governance considerations and practical implementation guidance for organisations seeking to strengthen connected reporting.
About the Global Accounting Alliance
The Global Accounting Alliance is an alliance of ten of the world’s leading professional accounting bodies, including Chartered Accountants Australia and New Zealand. It was formed in 2005 to advance a high-quality accounting profession in the public interest. Together, GAA member bodies are based in ten of the largest global capital markets and represent more than 1.4 million accountants across over 180 countries.
For more information contact:
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Zoe Delamare, Public Affairs Lead M +61 431 601 002
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Owen Roberts, Public Affairs Specialist M +61 422 644 847
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