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. 

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)


Cayman-based accountants uniquely placed to be global ESG leaders
A new global baseline? | ICAEW
SEC Proposes to Enhance Disclosures by Certain Investment Advisers and Investment Companies About ESG Investment Practices 
The Bahamas Plans to Sell ‘Blue’ Carbon Credits in 2022, PM Says 
Corporate Reporting: Climate Change Information and the 2021 Reporting Cycle (IFAC)
IFRS Foundation Announces International Sustainability Standards Board (IFRS)
The Demand for Assurance Engagements on Sustainability and ESG Reporting is High. Here is how the IAASB is Responding (IAASB)

Thought leadership 
Accounting for Climate: Practical Guidance to Incorporating the TCFD Recommendations into your corp (IFAC/CDSB)
Boards Face Backlash as ESG Tips the Scales During 2021 Proxy Season (FTI Consulting)
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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