According to Fiji National Draft Report (2013, p. 6):

"... The adverse effects of climate change and sea level rise present significant risks to the sustainable development of Small Island Developing States (SIDS). The long term effects threaten the very existence of some small islands. Since ratifying the UN Framework Convention on Climate Change (UNFCCC) in 1993, Fiji has pursued policies that recognize the importance of managing the environment and natural resources, to ensure social and economic prosperity in the present and for the future.

While not a major contributor to climate change, Fiji, likeother small island countries, is at the frontline of its impacts. Climate change is having a widespread impact, affecting all sectors of the economy from health, infrastructure, water resources, agriculture, forestry and fisheries. The burden of this impact is being shouldered more by the rural populace because of their dependence on vulnerable sectors such as agriculture and tourism, for their livelihood ..."

Explain the specific roles of contemporary accountants in both sectors towards sustainability