Climate technology – invest now to achieve sustainability goals, says ACCA report
Two-thirds of organizations (66%) surveyed believe climate technology is or will become essential. Already, 21% are investing within existing budgets, with another 21% planning to do so in the next two to three years, but there is a significant readiness gap.
28 October 2025: Climate technology, or climate tech, refers to innovative solutions and technologies designed to mitigate the impacts of climate change and reduce greenhouse gas emissions. For example, renewable energy and carbon capture/storage technologies that reduce CO2 in our atmosphere.
According to a new report, it’s no longer a future bet—it is a present-day imperative. Organizations across every sector are recognizing their role in achieving net-zero and sustainability goals. But readiness to act varies widely. Ahead of COP 30 next month, the latest report from ACCA (the Association of Chartered Certified Accountants), The climate tech forecast. A guide to driving value across organizations shows both the momentum and the challenges in embedding climate technologies, with accountants playing a pivotal role in bridging the gap between aspiration and action.
Climate technology is transforming industries, creating opportunities, and driving investment. While only 15% of organizations currently invest with a clear financial or strategic rationale, growing interest is seen in cautious investment (42%) and non-financial returns like ESG and brand value (21%). Energy efficiency, carbon compliance, and sustainable supply chains are leading adoption, with green finance, carbon offsetting, and climate risk planning emerging as strategic priorities.
Accountants play a pivotal role—guiding investment, embedding climate into strategy, and ensuring transparent reporting. The research and roundtable insights highlight challenges around data readiness, long-term ROI, and internal capabilities, but also show 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 emphasized the opportunity for accountants: ‘Climate tech investments can take time to pay off, but finance teams are central in helping organizations 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 research underscores a significant readiness gap. Data remains the single biggest barrier: 72% of organizations struggle with fragmented or inconsistent information, weak governance, or insufficient knowledge. Even when data is collected, 20% say they cannot interpret outputs, while 15% cannot measure ROI from investments.
Government support—through policy, tax incentives, and skills development—is essential, with 77% of organizations citing it as a key driver. By combining strong data, strategic oversight, and supportive public policy, accountants can help organizations scale climate technology, rethink ROI, and create long-term sustainable value.
This report showcases ACCA members as climate tech innovators and explores why organizations must rethink traditional ROI. 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 organizations from setting goals to achieving ongoing assurance and serves as a practical guide for accountants to assess, align and accelerate climate technology adoption.
Explore the report and access the toolkit here.
