Key findings
- Only 15% of organisations are currently investing in climate technology with a clear financial or strategic rationale.
- An additional 42% are making cautious investments, and 21% are pursuing initiatives where the primary return is non-financial (such as ESG impact or brand value).
- The most advanced climate-tech applications are in energy efficiency, carbon compliance, and sustainable supply chains — while areas such as green finance, carbon offsetting, and climate risk planning are emerging priorities.
- Data-readiness remains the largest barrier: 72% of organisations cite issues with fragmented or inconsistent data, governance gaps or lack of capability.
- Moreover, 77% of organisations identify government action — via incentives, policy frameworks or skills development — as critical to scaling climate technology.
The report emphasises that adopting climate technology is not simply about cost-saving, but about building long-term resilience, embedding sustainability into strategy, managing climate-related risk and unlocking value in a rapidly changing environment.
For accountants and finance teams, this means moving beyond traditional financial metrics and helping organisations develop new value cases, integrate climate tech into strategy and report transparently on outcomes.
To help organisations and finance professionals bridge the readiness gap, ACCA is releasing the Climate Technology Readiness & Investment Toolkit, a practical guide designed to assess current state, identify opportunities and embed climate technology into business models.
The toolkit is structured around a five-step roadmap:
- Strategic alignment – position climate tech within the organisation’s strategic direction.
- Current footprint and future roadmap – map where your organisation stands and where climate technology fits.
- Building the value case – develop business cases that capture strategic, financial and sustainability returns.
- Government and external support – leverage policy, tax incentives, skills and other enablers.
- Approval and ongoing monitoring – secure governance, assurance and track outcomes over time.
With global pressure mounting to meet net-zero ambitions and climate risk moving from a future concern to a current reality, organisations must act. The research underscores the dual urgency: the opportunity of climate technology and the risk of lagging behind.
Accountants and finance professionals sit at the intersection of strategy, risk and reporting — and are therefore uniquely positioned to lead this transformation.
“Climate technology is transforming industries — it is no longer a future consideration, it’s a present-day imperative.” Emmeline Skelton, Head of Sustainability, ACCA
Explore the report and access the toolkit here.
