It describes the challenges that have been heightened by COVID-19 that have made making such impact mainstream even more important and outlines the steps taken to systematise positive impacts by business and the role of the UN Sustainable Development Goals (SDGs) in helping to codify sustainable development issues for the private sector. It then discusses how

professional accountants the world over recognise the social and environmental crises faced and the active role that business must begin to play in their resolution.  The report considers professional accountants and finance teams to be central actors, though currently underused, in embedding, throughout an organisation, a focus on making positive social and environmental impacts. It demonstrates how their skills, knowledge and ambition to do more in this field are essential to supporting the mainstreaming of better impact management and building an enduring recovery.