W.e.f. September 2022, the AAA syllabus introduced "SUSTAINABILITY INFORMATION" into the syllabus (Syllabus area F3).
See AAA technical articles for "The assurance of social, environmental and sustainability information" in a two-part article:
https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/sustainability.html
https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/sustainability-2.html