(015) Sustainability Starts Inside: Culture, Governance and the Future of the Profession

In this episode of Reshaping Finance, we explore how sustainability, governance, and culture are reshaping the accounting profession from the inside out.

Rebecca McCaffrey, Associate Technical Director Research and Development at AICPA & CIMA, is joined by Collins Ntim, President of the British Accounting and Finance Association (BAFA), Professor at University of Southampton, qualified chartered accountant (CPA) and Fellow of the Academy of the Social Sciences (FAcSS), and Joan Ballantine, BAFA Vice President, Professor at Ulster University Business School, to unpack how finance is evolving beyond reporting into a driver of strategic value and accountability.

They discuss the widening scope of accounting - from financial performance to ESG and climate considerations - and the critical role of governance structures, incentives, and audit in turning sustainability ambitions into real organisational outcomes. The conversation also highlights the growing influence of technology and AI in shifting finance professionals towards higher‑value, decision‑focused work.

The episode explores how education, workplace culture, and leadership behaviours must adapt to equip future accountants with the skills, judgement, and critical thinking needed to navigate ethical dilemmas, sustainability challenges, and increasing stakeholder expectations.

Whether you're shaping strategy, embedding ESG into decision‑making, or developing the next generation of finance talent, this episode offers practical insights into what it takes to make sustainability meaningful in practice, and why culture and governance are central to the profession's future.

CONNECT

Rebecca on LinkedIn

Joan on Linkedin

Collins on LinkedIn

OTHER RESOURCES

• Transformative Skills Pack: Creative mindset – Report

• Partnering with AI: A Strategic Blueprint for Finance and Accounting Excellence – Report