Professorial Lecture UiTM by Professor Dr. Erlene K Ghani: The nexus of climate change and financial reporting landscape: shifting roles of accountants in attaining SDG13

This Professorial Lecture examines the complex nexus between climate change and the evolving landscape of financial reporting, highlighting the crucial shift in the professional roles of accountants toward achieving Sustainable Development Goal 13 (SDG 13: Climate Action). As global stakeholders demand greater transparency in environmental, social, and governance (ESG) performance, traditional financial reporting frameworks are rapidly integrating climate-related financial disclosures and sustainability metrics. This presentation addresses how accountants must transition from conventional financial stewards to strategic advisors capable of assessing climate risks, measuring carbon footprints, and ensuring compliance with international sustainability standards. The lecture provides critical insights into corporate accountability, regulatory challenges, and the strategic integration of sustainability disclosures within accounting practices in Malaysia and beyond.