Climate Technology – Invest Now To Achieve Sustainability Goals: ACCA report

According to a new report, it’s no longer a future bet—it is a present-day imperative. Organisations across every sector are recognising its role in achieving net zero and sustainability goals. Acting readiness, however, varies greatly. The most recent study from ACCA (the Association of Chartered Certified Accountants) is the climate tech projection ahead of COP 30 next month. The momentum and difficulties in integrating climate technology are demonstrated in a roadmap to delivering value across organisations, with accountants playing a critical role in bridging the gap between aspiration and action.

Investment, possibilities, and industry transformation are all being fueled by climate technology. There is a growing interest in careful investing (42%) and non-financial returns, such as ESG and brand value (21%), but only 15% of organisations presently invest with a clear financial or strategic justification. Green finance, carbon offsetting, and climate risk planning are becoming strategic goals, while energy efficiency, carbon compliance, and sustainable supply chains are driving acceptance.

Accountants play a pivotal role—guiding investment, embedding climate into strategy, and ensuring transparent reporting. The research and roundtable insights highlight challenges related to data readiness, long-term ROI, and internal capabilities, but also demonstrate that AI and robust frameworks can unlock measurable value.

Md. Sajid Khan, director – India at ACCA, said, ‘These investments often involve high upfront costs, long payback periods, and benefits that are more environmental or strategic than immediately financial. However, the true return of climate technology lies in strengthening resilience, reducing long-term risk, and creating sustainable value in the shift to a low-carbon economy.

He emphasised the opportunity for accountants: ‘Climate tech investments can take time to pay off, but finance teams are central in helping organisations see beyond quick returns. By tackling the data crisis head-on, accountants can unlock and prove the measurable, long-term value of these essential technologies.’

The study highlights a big preparedness gap. Data continues to be the largest obstacle: Inadequate knowledge, poor governance, and fragmented or inconsistent information plague 72% of organisations. 15% claim they are unable to calculate ROI from investments, and 20% claim they are unable to evaluate outputs even when data is gathered.

According to 77% of organisations, government support—through tax breaks, policies, and skill development—is crucial. Accountants may assist firms in scaling climate technology, rethinking ROI, and creating long-term sustainable value by combining solid data, strategic oversight, and supportive public policy.

This research examines why organisations need to reconsider traditional ROI and highlights ACCA members as climate tech innovators.. The true return lies in strengthening resilience, reducing risk, and creating sustainable value.

To support finance professionals, ACCA has developed the Climate Technology Readiness and Investment Toolkit which provides a practical, five-step roadmap for embedding climate technology into strategy, finance, and operations. It guides organisations from setting goals to achieving ongoing assurance and serves as a practical guide for accountants to assess, align and accelerate climate technology adoption.