In anticipation of the COP 30 summit earlier this month, the Association of Chartered Certified Accountants (ACCA) introduced a groundbreaking unified framework for responsible investment. This innovative approach seamlessly integrates sustainability considerations into strategic decision-making processes. Developed in collaboration with the universities of Witwatersrand and Leeds, the framework, titled ‘Understanding Responsible Investment,’ provides a comprehensive yet concise guide linking environmental and social issues to capital allocation and investment decisions. The framework outlines eight essential steps that organizations can follow to align their financial success with environmental and social responsibilities. Sharon Machado, ACCA’s head of sustainable business, emphasized the significance of this development, stating, ‘Despite the growing urgency to address climate change and social inequity, a unified approach to responsible investment has been lacking. Our collaborative effort has now filled this gap, offering a model that systematically incorporates all risks and opportunities into investment analysis.’ The framework includes key components such as ESG integration, sustainability frameworks, screening methods, investor proactivity, strategic purpose, investment options selection, regulatory requirements, and outcome measurement. Dannielle Cerbone, an associate professor at the University of Witwatersrand, praised the report for its academic rigor and practical relevance in an increasingly complex investment landscape. The report also highlights the evolving nature of sustainability reporting and the need for investees to balance financial, ecological, and social value creation to better access responsible finance. Machado expressed hope that the report would serve as a practical tool for investors and companies, particularly in assessing the impact of sustainability-related factors on organizational valuation—a task that remains challenging.