LAHORE – 03 March 2026: The Association of Chartered Certified Accountants (ACCA) has issued new guidance urging organisations not to delay sustainability reporting due to incomplete or uncertain data, stating that reasonable estimates can provide decision-useful information when hard figures are unavailable.
In its latest publication, Sustainability reporting: working with estimates, ACCA outlines practical approaches for preparing sustainability disclosures where data gaps exist. The guidance addresses challenges faced by organisations as reporting requirements evolve and standardised global measurement methods continue to develop.
ACCA notes that many organisations are already working with imperfect datasets to produce sustainability information. In cases where precise figures are not available, entities may rely on reasonable and supportable assumptions about current or future conditions to inform decision-making.
Aaron Saw, Head of Corporate Reporting Insights – Financial at ACCA, said sustainability reporting frameworks are still developing and globally accepted methodologies are not yet fully established. He said the report is intended to help organisations navigate the early stages of building sustainability disclosures.
Approaches to working with estimates
The report highlights several methods for estimating sustainability data. These include using third-party or proxy data and deriving non-financial metrics from financial and operational information.
ACCA also identifies steps organisations can take to improve data quality over time. These measures include ensuring staff understand the purpose of data collection, designing systems specifically for sustainability information, integrating processes across departments, implementing internal controls, and collaborating with value chain partners.
The report states that while direct measurement remains the long-term objective, estimates are sometimes necessary due to uncertainty or limited data availability. It adds that estimates should be clearly explained and revised over time as knowledge improves, assumptions are refined, and better-quality data becomes accessible.
ACCA concludes that iterative improvement of estimates can be a practical way to strengthen sustainability reporting without undermining transparency or decision-making value.
