可持续发展报告：使用估算值

About ACCA. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over252,500members and526,000future membersin180countries. Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividuals with the business and finance expertise and ethical judgmentto create, protect, and report the sustainable value delivered byorganisations and economies. Guided by our purpose and values, our vision is to develop theaccountancy profession the world needs. Partnering with policymakers,standard setters, the donor community, educators and other accountancybodies, we’re strengthening and building a profession that drives asustainable future for all. Find out more ataccaglobal.com Contents. Author Aaron SawHead of Corporate ReportingInsights – Financial Introduction The need to work with estimates and the extent of this may notbe apparent at first. It may be only when the organisation startscollecting and evaluating the data (stages 4 and 5) that issues withdata availability and quality become apparent. In stage 4 of thesustainability information production cycle, the data to be collectedis determined – including its format, scale, period, source, etc.Subsequently, in stage 5, an organisation will assess whether it hasall the necessary data of the right quality to allow it to produce thematerial information for disclosure. As organisations begin creating sustainabilityinformation, some of this information needs to beestimated. In stage 3 of thesustainability information production cycle(see Figure 1), an organisation will determine thematerialinformationabout sustainability-related risks and opportunities(SRROs) that could reasonably be expected to affect theorganisation’s prospects. This stage is crucial to ensure thathigh-quality data is collected to allow creation of the mostimportant information. Such information could depict thepresent situationoranticipated effectsof an SRRO on theorganisation in the future. This report focuses on the approaches that organisations aretaking to estimate sustainability information for present situationswhen the data is incomplete, of uncertain quality or unavailable(limited access). Anonymised examples are provided to inspireour community of accountants, and other finance and businessprofessionals to learn, adapt and improve their approaches toestimating sustainability information.1 Explainer An example of a present situation is an organisation’sgreenhousegas emissions(GHGs) generated during the reporting period,categorised into Scopes 1, 2 and 3. An example of anticipated effects in the future is the effectsof SRROs on the organisation’s financial position, financialperformance and cash flows over the short, medium and long term. Creating sustainabilityinformation when thedata is incomplete,uncertain or unavailable Using estimates when direct measurement isnot possible Organisations may use estimates when creating sustainabilityinformation, before robust data systems are available to conductdirect measurements. The IFRS Sustainability Disclosure Standards,for example, allow organisations to use all reasonable andsupportable information that is available to the organisation at thereporting date without undue cost or effort. The standards mayspecify what constitutes reasonable and supportable information inspecific cases.2 The organisation may initially report sustainability information that isbased on the best available data, though estimated or incomplete,and then refine the disclosures over time as processes, systems,methodologies and understanding of the topic mature. The complexity of sustainability topics, such as human rightsimpacts, grievances, reputational risks, or GHG emissions in thevalue chain, often makes direct measurement unfeasible. We alsocurrently lack established methods for quantifying the financialeffects of these SRROs, so organisations need to develop theirown estimation methods. Tip:Estimates are useful information too The use of estimates is an essential part of producingsustainability information. Data needs to be estimated whenhard figures are unavailable. Organisations need to makeassumptions and judgements to overcome limitations inthe availability, completeness and quality of data. Thoughestimates may not be accurate, their use does not underminethe usefulness of sustainability information if these estimatesare accurately described and explained. Data-related challenges are among the most significant obstacles toproducing reliable sustainability information (Machado et al. 2025).4A key reason for needing estimates is the lack of granular datanecessary for direct measurement. Data at