Clive Booth Founder the ESG Foundation

Environmental, Social, and Governance (ESG) factors are becoming a central consideration in how companies are valued, audited, and invested in - especially within long-term institutional portfolios like pension funds. Yet, while some companies are expanding their ESG commitments, others are scaling back, influenced by shifting political, economic, and regulatory landscapes. For aspiring accountants and those studying for qualifications like ACA, ACCA, or CIMA, understanding how ESG developments impact financial reporting, investment analysis, and regulatory obligations is increasingly critical - not only for exam success but also for shaping future career trajectories.

When I went to university in the 1980s, only around 5% of us leaving school in the UK found places. Today as many as half of all 18 year olds leaving school this year will go to one of our 147 institutions. Surely that’s great, isn’t? Well, not really. In this morning’s ‘Deloitte Monday Briefing’ they’ve taken a look at UK graduates’ prospects: “We start with three facts about UK higher education. UK graduates earn far more than non-graduates over their lifetime, are more likely to be in work and are far more likely to work later in life.”