Author

Melanie Proffitt is ACCA president

While watching the news I was struck by two wildly contrasting images that reflected the extremes of a world defined by both progress and instability.

The first, the wondrous sight of the vast rocket blasting the crew of Artemis II towards the Moon on their inspirational voyage of discovery. The second, heartbreaking scenes of catastrophe and loss as bombs fell on the Middle East. There in less than a minute, twin examples of humanity’s coexisting capacity for genius and destruction.

Days later, I was marvelling at a gorgeous photograph released by Nasa snapped from the dark side of the moon. It showed the perfect blue-green disc of Earth, bathed in the rays of the sun, emerging from the shadow of the lunar surface. It was reminiscent of another famous image, the one known as Earthrise, which was captured by Apollo 8 astronaut Bill Anders on 24 December 1968.

That image of our planet from space made a deep impression on people all over the world. The moving portrait of our pristine home helped inspire the environmental movement and the launch of Earth Day, celebrated on 22 April.

What we choose to protect ultimately defines what we value

Fragility

At ACCA we talk frequently about how we are a global organisation and unite people in almost every country around a common set of values. They include a desire to serve the public good, and a belief in the importance of promoting a new way of doing business, running our economies in a way that will protect our world and remove barriers between nations. The Artemis II image gave fresh force to those words and reminded me how exquisite yet fragile our planet is.

It also made me reflect again on the importance of good stewardship – on the role accountants play in helping businesses make better decisions, encouraging them to consider their impact, to look beyond the numbers, and in helping to safeguard Earth’s glory for future generations.

We have a choice in life, and I am confident that ACCA members cherish what is best in our world and that in the decisions we make we are guided by a sense of responsibility that extends beyond immediate commercial outcomes. As the much loved British nature broadcaster David Attenborough has long reminded us, what we choose to protect ultimately defines what we value.

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