Business and Technology · Sustainable business practices

Sustainability and Sustainable Development for ACCA Business and Technology

Updated 11 October 2026 · Fact-checked

Sustainability means meeting present needs without harming the ability of future generations to meet theirs. That is the Brundtland definition of sustainable development. In BT you link it to the triple bottom line (people, planet, profit) and the UN Sustainable Development Goals, then apply it to a business scenario.

Understand Sustainability and Sustainable Development

Sustainability is about making sure something can continue over the long term. For a business, it means operating in a way that does not use up the resources, society or environment it depends on.

Sustainable development is the wider idea of economic and social progress that does not damage the future. The classic definition comes from the Brundtland Commission report of 1987: development that meets the needs of the present without compromising the ability of future generations to meet their own needs. Remember the two key ideas: meeting present needs, and protecting future generations.

The triple bottom line turns this into a business framework. A business should measure success on three bottoms: people (social impact on employees, customers and communities), planet (environmental impact) and profit (economic performance). Traditional reporting looks only at profit. The triple bottom line says the other two matter as well. The idea is often credited to John Elkington.

The UN Sustainable Development Goals (SDGs) are 17 global goals adopted by UN member states in 2015, to be pursued by 2030. They cover issues such as poverty, hunger, health, education, gender equality, clean water, clean energy, decent work, climate action and responsible consumption and production. Businesses use them as a shared language to set targets and report on their impact.

Why do businesses care? Pressure from stakeholders such as customers, investors, employees and regulators; cost savings from using less energy and waste; reputation; and reduced risk. The exam tests whether you can define the terms and apply them to a given business.

Key formulas to remember

Brundtland definition: Sustainable development = meeting the needs of the present without compromising the ability of future generations to meet their own needs; Source: Brundtland Commission report, 1987. Quote the two halves: present needs and future generations.
Triple bottom line: Triple bottom line = People + Planet + Profit; Social, environmental and economic performance. Also called the three Ps.
UN Sustainable Development Goals: 17 goals, adopted 2015, target date 2030; You do not need to memorise all 17. Know the number, the date and several examples that link to business.

How to solve Sustainability and Sustainable Development questions

Use this method for any BT question on sustainability, whether it is a definition, a framework or a scenario.

1Read the question and identify what is asked: a definition, a framework (triple bottom line or SDGs) or an application to a business.
2If it is a definition, recall the Brundtland wording: present needs met, future generations not compromised.
3If it is a framework question, split the answer into people, planet and profit, or into the relevant SDGs.
4In a scenario, find the business activities mentioned and match each to one of the three bottom lines.
5Decide whether each effect is positive or negative for sustainability.
6Check the question wording for stated limits, such as 'which one' or 'select two', then choose only what is asked.
7Review: does your answer match the facts given, not just general theory?

Quickest way: Three-P sort

When to use it: Use this for multiple choice and multiple response questions with a short scenario or list of statements.

Label each statement in the question as P (people), Pl (planet) or Pr (profit).
Look for key words: emissions, waste, energy mean planet; employees, community, safety mean people; revenue, cost, return mean profit.
For definitions, pick the option that mentions both present needs and future generations.
Eliminate options that mention only profit or only the short term.
Pick the answer that matches the label the question asks for.

Common mistakes in Sustainability and Sustainable Development

Defining sustainable development as only protecting the environment.
The word sustainability is often linked with climate and green issues in the news.
Fix: Remember it covers social and economic needs too. The Brundtland definition is about needs and future generations, not just nature.
Treating the triple bottom line as three separate profit figures only.
The word 'bottom line' suggests a number in the accounts.
Fix: Understand it as three areas of performance. Social and environmental results are often not measured in money.
Putting a cost or revenue effect under planet or people.
Students match a topic to the first word they see rather than to the type of impact.
Fix: Ask what is actually affected: the environment, people, or financial results. Cost savings from using less energy are profit and planet.
Saying the SDGs are legally binding on companies.
They are UN goals and sound like regulation.
Fix: State that they are voluntary global goals. Businesses choose to align with them, though regulations in some countries may require reporting.
Giving the wrong number or date for the SDGs.
Students mix them up with other global targets.
Fix: Learn it as 17 goals, adopted in 2015, aiming for 2030.
Writing a general essay answer without using the scenario.
Students recall notes instead of reading the facts.
Fix: Refer to the business's actual activities and tie each point to people, planet or profit.

Worked examples

Example 1

A manufacturer cuts energy use in its factory by installing efficient machines. Energy bills fall and carbon emissions fall. Which elements of the triple bottom line are directly improved? Select the two correct elements from: People, Planet, Profit, Politics.

Show the solution

Identify the effects: lower energy bills and lower emissions.
Lower energy bills improve financial results, which is profit.
Lower emissions reduce environmental harm, which is planet.
No effect on employees or community is stated, so people is not directly improved. Politics is not part of the triple bottom line.

Answer: Planet and Profit

Example 2

Which of the following best matches the Brundtland definition of sustainable development? A) Growth that maximises shareholder returns each year. B) Development that meets present needs without compromising the ability of future generations to meet their needs. C) Reducing a company's carbon emissions to zero by 2030. D) Charity donations made by a company to local communities.

Show the solution

Recall the definition: present needs met, future generations not compromised.
A mentions only shareholders and the short term, so reject it.
C is a specific environmental target, not a general definition, so reject it.
D describes charity, which is only one possible social action, so reject it.
B contains both parts of the definition.

Answer: B

Exam tips

Learn the Brundtland definition in one sentence with both halves: present needs and future generations.
In scenario questions, label each fact as people, planet or profit before choosing an answer.
For multiple response questions, select exactly the number stated and do not guess extra options.
Know the SDGs as voluntary global goals: 17 goals, 2015, 2030. Be ready to link one or two to business actions.
Do not confuse this topic with corporate social responsibility or ethics. Sustainability is about long-term impact on the environment, society and economy.

Practice questions from Sustainable business practices

Sustainability and Sustainable Development in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Sustainability and Sustainable Development: frequently asked questions

What is the Brundtland definition of sustainable development?

It is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It comes from the 1987 Brundtland Commission report. Always include both the present and the future parts.

What is the triple bottom line in ACCA BT?

It is a framework that measures a business on three areas: people (social), planet (environmental) and profit (economic). It encourages organisations to look beyond financial results alone. In the exam you usually classify actions or effects under one of the three.

Do I need to memorise all 17 UN Sustainable Development Goals for BT?

You should know that there are 17 goals, adopted in 2015 and aimed at 2030. Learn several examples, such as clean energy, decent work and climate action, so you can link them to business activities. Exam questions focus on understanding, not recalling a full list.

Is sustainability the same as corporate social responsibility?

No. They overlap but are different. Sustainability focuses on long-term environmental, social and economic effects, while corporate social responsibility is about a company's duties to society and stakeholders. Study both to avoid mixing them up.