This article provided a useful introduction to the connection between management accountants and sustainability reporting, as well as advancing an ESG (Environmental, Social, and Governance) agenda Useful to reflect on how a management accountant should integrate sustainability reporting into KPIs etc. and ensuring implications are clear. In my current role, we assist clients in incorporating environmentally sustainable agricultural practices into their business models, aiming for "climate-smart" approaches. These principles can assist us in developing tools that take both commercial and environmental sustainability into account.

Sustainability accountants will intergrate nonfinancial impact for the company from long term perspectives.

Sustainability is an area of interest for me and so this article was an interesting introduction into the relationship between management accountants and sustainability reporting and driving an ESG agenda. Having read the article it seems as though there isn't necessarily always a need/possibility to have a dedicated sustainability accountant. Instead a management accountant could incorporate sustainability reporting within KPIs and monthly management packs, in order to create visibility of the cost implications to senior management.

Well,
this is well written article but there are some important issues like
1 Designing true pathways for sustainability
2 Well studied Sustainable Financial Model for each industry
3 Awareness among the shareholders and other stake holders 
4 Bit of Philosophical disucssions and trends in Sustainability should be brought in black and white formats and standards  

All organisations must develop frameworks for their ESG and sustainability reporting. Accountants have a huge role to play in this space by partnering with the business in integrating non-financial metrics into already existing financial reporting systems. For example, a metric like carbon emission intensity can be one of the KPIs reported on periodically.

In some organisations, a separate sustainability accountant position may not be defined. Sustainability reporting may simply be integrated into the annual financial reporting role.