As part of its role to serve the global management accounting community, IMA® (Institute of Management Accountants) is a longtime member of the International Federation of Accountants, or IFAC. IFAC is composed of 180 members and associate organizations in 135 countries and jurisdictions, representing nearly 3 million accountants in public practice, education, government service, industry, and commerce. 

IFAC strengthens the accounting profession through a variety of global initiatives, including its PAIB (Professional Accountants in Business) Advisory Group, which provides leadership and guidance on relevant issues pertaining to professional accountants in business and the business environments in which they work. Representing IMA on this committee is Esteban Quiros, CMA, finance and accounting director at Procter & Gamble, based in Costa Rica, and an IMA Global Board member.

Most recently, the PAIB Advisory Group published an important report, The Role of Accountants in Mainstreaming Sustainability in Business, that examines how accountants are contributing to value creation and sustainability in their organizations, both public and private. The topics addressed in the report include:

  • Achieving sustainability and decarbonization under the stewardship of CFOs and accountants 
  • Navigating potentially disruptive transitions by investing in technology, innovation, talent, and partnerships  
  • Optimizing and capturing value for a range of stakeholders 
  • The PAIB’s perspective on digital assets and cryptocurrencies 

“It’s a privilege to represent IMA on this Advisory Group, which provides a forum for global finance and accounting leaders to examine some of the critical issues facing management accountants,” said Quiros. “This most recent report takes a deep dive into the topic of sustainability, which is an issue many IMA members are addressing in their role as business partners with their organizations. In its recent research on this subject, IMA has advanced the idea that good sustainability is good business. And so, I appreciate the opportunity to share this perspective as well my own experience at Procter & Gamble to help shape the dialog on this important subject.”

The report includes links to two extensive case studies—of a private sector company in India and a bank based in the U.K. It also contains a one-page feature on IMA, its Sustainable Business Management Global Task Force, and its recent Statement of Position on Sustainable Business Information and Management, which outlines nine key principles that are fundamental to building a successful and sustainable accounting ecosystem within an ever-changing landscape.

In a press release announcing the PAIB report, Sanjay Rughani, chair of the IFAC PAIB Advisory Group, said, “The need for CFOs and finance functions to contribute strategically as value partners is increasing to advance sustainability. By sharing our learnings as a profession, we can continue to elevate our focus and actions on higher value activities to support and empower professional accountants to take on increasingly strategic roles.” 

For more information, please visit the PAIB Advisory Group