Sustainability is the mandatory PE topic for 2023. What sustainability learning goals will you work on? Depending on your work and the context in which you work, this may of course vary. We’ll help you with that.

Every accountant is required to spend a minimum of eight hours in 2023 on development in the area of sustainability where the topic is broad in scope.

This means that the themes of Environmental, Social and Governance also fall within the PE obligation. The way in which you fulfill the obligation is free of form and will depend (in part) on your field of work and current level of knowledge.


The choice is yours

The obligation gives you every opportunity to learn those components that really add value to your own practice and ambition. Whether the learning objectives are related to ESG reporting, properly informing your clients about the risks and opportunities of this sustainability transition or researching sustainable business models, the choice is yours.


Customized development approach

To give you some clarity on this mandatory subject, the NBA has developed a customized development approach based on the various work fields and development levels. Both are offered as support; you determine your own learning objective and the way in which you fulfill it.


How does it work?

First, you answer two questions:


  • A question about your field of work
  • A reflection question about your knowledge and experience in the field of sustainability.


On the basis of these two questions you will arrive at a development advice. We give you some suggestions for further training from that position. Whether you watch a webinar, participate in a peer review or take a course is up to you. With both development approaches and the advice, we want to help you fulfill the mandatory PE topic.

Learning objectives, competencies or the suggestions may not be complete or sufficient for your situation; they are meant to support you in the choices you have to make yourself.


How is the development approach structured?

The development approach is composed of four work fields and for each work field, four levels of development:


  • Basic level
  • Remembering and understanding
  • Apply and analyze
  • Evaluate and create


One level is not better than another. What matters is what your work, your role, requires of you. The framework can help you formulate your ambition; the adjacent development level can provide additional inspiration.


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This article was published on the NBA website: