This tool, based on a report from the AICPA, CIMA and CPA Canada, draws together case studies and key lessons from small businesses across the UK, US and Canada. It provides a real life picture of how sustainability impacts the bottom line, and shows how finance can harness sustainability strategy to achieve commercial benefits. With rising energy prices and growing consumer demand, businesses recognise now more than ever the importance of adopting sustainability strategies. Management accountants have a vital part to play in determining strategy and measuring performance