ACCO Brands (ACCO) 10-Q3 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Oct. 26, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-08454
Entity Registrant Name	ACCO Brands Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-2704017
Entity Address, Address Line One	Four Corporate Drive
Entity Address, City or Town	Lake Zurich
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60047
City Area Code	847
Local Phone Number	541-9500
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	ACCO
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		94,925,652
Entity Central Index Key	0000712034
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 73.7	$ 62.2
Accounts receivable, net	351.7	384.1
Inventories	368.5	395.2
Other current assets	41.1	40.8
Total current assets	835	882.3
Total property, plant and equipment	585.7	589.2
Less: accumulated depreciation	(417.5)	(404.1)
Property, plant and equipment, net	168.2	185.1
Right of use asset, leases	86.4	88.8
Deferred income taxes	92.5	99.7
Goodwill	664.8	671.5
Identifiable intangibles, net	814.4	847
Other non-current assets	22.4	20.3
Total assets	2,683.7	2,794.7
Current liabilities:
Notes payable	2.9	10.3
Current portion of long-term debt	67.2	49.7
Accounts payable	173	239.5
Accrued compensation	47.1	38.3
Accrued customer program liabilities	97	103.3
Lease liabilities	19.2	21.2
Other current liabilities	112.5	126.7
Total current liabilities	518.9	589
Long-term debt, net	892.2	936.5
Long-term lease liabilities	73.9	75.2
Deferred income taxes	134	144.1
Pension and post-retirement benefit obligations	140.3	155.5
Other non-current liabilities	86.4	84.3
Total liabilities	1,845.7	1,984.6
Stockholders' equity:
Common stock	1	1
Treasury stock	(45.1)	(43.4)
Paid-in capital	1,908.5	1,897.2
Accumulated other comprehensive loss	(537.5)	(540.3)
Accumulated deficit	(488.9)	(504.4)
Total stockholders' equity	838	810.1
Total liabilities and stockholders' equity	$ 2,683.7	$ 2,794.7

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) (Unaudited) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net sales		$ 448	$ 485.6	$ 1,344.2	$ 1,448.2
Cost of products sold		303.2	348.2	915.9	1,041.2
Gross profit		144.8	137.4	428.3	407
Operating costs and expenses:
Selling, general and administrative expenses		98.8	93.9	291.8	284.3
Amortization of intangibles		10.8	9.9	32.7	31.5
Restructuring charges		3	0.1	6.3	2.3
Goodwill impairment		0	98.7	0	98.7
Change in fair value of contingent consideration		0	(2.2)	0	(9)
Total operating costs and expenses		112.6	200.4	330.8	407.8
Operating income (loss)	[1]	32.2	(63)	97.5	(0.8)
Non-operating expense (income):
Interest expense		15.6	12.1	45	32.6
Interest income		(1.6)	(2.6)	(6.2)	(6.2)
Non-operating pension expense (income)		0.2	(0.5)	0.5	(3.2)
Other income, net		(3.6)	(7.4)	(2.1)	(10.2)
Income (loss) before income tax		21.6	(64.6)	60.3	(13.8)
Income tax expense		6.7	4.1	22.7	18.2
Net income (loss)		$ 14.9	$ (68.7)	$ 37.6	$ (32)
Per share:
Basic income (loss) per share		$ 0.16	$ (0.73)	$ 0.4	$ (0.33)
Diluted income (loss) per share		$ 0.15	$ (0.73)	$ 0.39	$ (0.33)
Weighted average number of shares outstanding:
Basic (in shares)		95.4	94.5	95.2	95.6
Diluted (in shares)	[2]	96.7	94.5	96.8	95.6

[1] Operating income (loss) is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; v) less restructuring charges; and vi) less change in the fair value of contingent consideration. As a result of the net loss for the three and nine months ended September 30, 2022, diluted earnings per share does not include the effects of the stock awards for which the average market price for the period exceeds the exercised price, as their effect would have been anti-dilutive.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ 14.9	$ (68.7)	$ 37.6	$ (32)
Other comprehensive (loss) income, net of tax:
Unrealized loss on derivative instruments, net of tax expense of $(0.3) and $(0.4) and $(0.2) and $(1.3), respectively	0.7	0.9	0.4	3.4
Foreign currency translation adjustments, net of tax (expense) benefit of $(0.4) and $1.1 and $(0.2) and $3.2, respectively	(7)	(28.1)	0.2	(50)
Recognition of deferred pension and other post-retirement items, net of tax expense of $(1.2) and $(3.3) and $(0.6) and $(8.2), respectively	4.5	10.9	2.2	26.5
Other comprehensive (loss) income, net of tax:	(1.8)	(16.3)	2.8	(20.1)
Comprehensive income (loss)	$ 13.1	$ (85)	$ 40.4	$ (52.1)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Unrealized loss on derivative instruments, tax expense	$ (0.3)	$ (0.4)	$ (0.2)	$ (1.3)
Foreign currency translation adjustments, tax (expense) benefit	(0.4)	1.1	(0.2)	3.2
Recognition of deferred pension and other post-retirement items, tax expense	$ (1.2)	$ (3.3)	$ (0.6)	$ (8.2)

Condensed Consolidated Statemen

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net Income (Loss)	$ 37.6	$ (32)
Payments of contingent consideration	0	(9.2)
Loss on disposal of assets	(0.3)	(0.1)
Change in fair value of contingent consideration	0	(9)
Depreciation	25.2	28.6
Amortization of debt issuance costs	2.3	2
Amortization of intangibles	32.7	31.5
Stock-based compensation	10.4	7.8
Non-cash goodwill impairment charge	0	98.7
Changes in operating assets and liabilities:
Accounts receivable	30.9	48.8
Inventories	35.5	(20.9)
Other assets	(5.4)	(20.1)
Accounts payable	(72.8)	(80.8)
Accrued expenses and other liabilities	(17.8)	(47.2)
Accrued income taxes	(7.6)	(7.7)
Net cash provided (used) by operating activities	70.7	(9.6)
Investing activities
Additions to property, plant and equipment	(9.7)	(11.8)
Proceeds from the disposition of assets	2.2	0.2
Net cash used by investing activities	(7.5)	(11.6)
Financing activities
Proceeds from long-term borrowings	121.9	218
Repayments of long-term debt	(145.4)	(95.2)
Repayments of notes payable, net	(7.3)	(7.6)
Dividends paid	(21.4)	(21.5)
Payments of contingent consideration	0	(17.8)
Repurchases of common stock	0	(19.4)
Payments related to tax withholding for stock-based compensation	(1.7)	(2.5)
Proceeds from the exercise of stock options	0	4.3
Net cash (used) provided by financing activities	(53.9)	58.3
Effect of foreign exchange rate changes on cash and cash equivalents	2.2	(0.3)
Net increase in cash and cash equivalents	11.5	36.8
Cash and cash equivalents
Beginning of the period	62.2	41.2
End of the period	73.7	78
Cash paid during the year for:
Interest	48.7	35.7
Income taxes	$ 30.2	$ 25.9

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($) $ in Millions	Total	Common Stock	Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive (Loss) Income	Accumulated Deficit
Balance at start of period at Dec. 31, 2021	$ 864.8	$ 1	$ 1,902.2	$ (40.9)	$ (535.5)	$ (462)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(2.7)					(2.7)
Gain (Loss) on derivative financial instruments, net of tax	(1.4)				(1.4)
Translation impact, net of tax	15.3				15.3
Pension and post-retirement adjustment, net of tax	4.8				4.8
Stock-based compensation	4.8		4.9			(0.1)
Common stock issued, net of shares withheld for employee taxes	3.1		4.3	(1.2)
Dividends declared	(7.3)					(7.3)
Other	0.1		0.1
Balance at end of period at Mar. 31, 2022	881.5	$ 1	1,911.5	$ (42.1)	(516.8)	(472.1)
Balance at start of period (in shares) at Dec. 31, 2021		100,100,000		4,300,000
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes (in shares)		1,100,000		100,000
Balance at end of period (in shares) at Mar. 31, 2022		101,200,000		4,400,000
Balance at start of period at Dec. 31, 2021	864.8	$ 1	1,902.2	$ (40.9)	(535.5)	(462)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(32)
Gain (Loss) on derivative financial instruments, net of tax	3.4
Pension and post-retirement adjustment, net of tax	26.5
Balance at end of period at Sep. 30, 2022	$ 781.3	$ 1	1,895.2	$ (43.4)	(555.6)	(515.9)
Balance at start of period (in shares) at Dec. 31, 2021		100,100,000		4,300,000
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases ( in shares)	(2,700,000)
Balance at end of period (in shares) at Sep. 30, 2022		98,900,000		4,600,000
Balance at start of period at Mar. 31, 2022	$ 881.5	$ 1	1,911.5	$ (42.1)	(516.8)	(472.1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	39.4					39.4
Gain (Loss) on derivative financial instruments, net of tax	3.9				3.9
Translation impact, net of tax	(37.2)				(37.2)
Pension and post-retirement adjustment, net of tax	10.8				10.8
Common stock repurchases	(19.4)		(19.4)
Stock-based compensation	2.4		2.6			(0.2)
Common stock issued, net of shares withheld for employee taxes	(1.3)			(1.3)
Dividends declared	(7.1)					(7.1)
Other	(0.1)					(0.1)
Balance at end of period at Jun. 30, 2022	872.9	$ 1	1,894.7	$ (43.4)	(539.3)	(440.1)
Balance at start of period (in shares) at Mar. 31, 2022		101,200,000		4,400,000
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes (in shares)		300,000		200,000
Common stock repurchases ( in shares)		(2,700,000)
Balance at end of period (in shares) at Jun. 30, 2022		98,800,000		4,600,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(68.7)					(68.7)
Gain (Loss) on derivative financial instruments, net of tax	0.9				0.9
Translation impact, net of tax	(28.1)				(28.1)
Pension and post-retirement adjustment, net of tax	10.9				10.9
Stock-based compensation	0.6		0.6
Dividends declared	(7.1)					(7.1)
Other	(0.1)		(0.1)
Balance at end of period at Sep. 30, 2022	$ 781.3	$ 1	1,895.2	$ (43.4)	(555.6)	(515.9)
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes (in shares)		100,000
Common stock repurchases ( in shares)	0
Balance at end of period (in shares) at Sep. 30, 2022		98,900,000		4,600,000
Balance at start of period at Dec. 31, 2022	$ 810.1	$ 1	1,897.2	$ (43.4)	(540.3)	(504.4)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	(3.7)					(3.7)
Gain (Loss) on derivative financial instruments, net of tax	(0.9)				(0.9)
Translation impact, net of tax	8.9				8.9
Pension and post-retirement adjustment, net of tax	(1.5)				(1.5)
Stock-based compensation	5.6		6.2			(0.6)
Common stock issued, net of shares withheld for employee taxes	(1.7)			(1.7)
Dividends declared	(7.1)					(7.1)
Other	0.1		(0.1)	0.1		0.1
Balance at end of period at Mar. 31, 2023	809.8	$ 1	1,903.3	$ (45)	(533.8)	(515.7)
Balance at start of period (in shares) at Dec. 31, 2022		98,900,000		4,600,000
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes (in shares)		900,000		300,000
Balance at end of period (in shares) at Mar. 31, 2023		99,800,000		4,900,000
Balance at start of period at Dec. 31, 2022	810.1	$ 1	1,897.2	$ (43.4)	(540.3)	(504.4)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	37.6
Gain (Loss) on derivative financial instruments, net of tax	0.4
Pension and post-retirement adjustment, net of tax	2.2
Balance at end of period at Sep. 30, 2023	$ 838	$ 1	1,908.5	$ (45.1)	(537.5)	(488.9)
Balance at start of period (in shares) at Dec. 31, 2022		98,900,000		4,600,000
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases ( in shares)	0
Balance at end of period (in shares) at Sep. 30, 2023		99,800,000		4,900,000
Balance at start of period at Mar. 31, 2023	$ 809.8	$ 1	1,903.3	$ (45)	(533.8)	(515.7)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	26.4					26.4
Gain (Loss) on derivative financial instruments, net of tax	0.6				0.6
Translation impact, net of tax	(1.7)				(1.7)
Pension and post-retirement adjustment, net of tax	(0.8)				(0.8)
Stock-based compensation	3.3		3.4			(0.1)
Dividends declared	(7.1)					(7.1)
Other	(0.1)		0.1			(0.2)
Balance at end of period at Jun. 30, 2023	830.4	$ 1	1,906.8	$ (45)	(535.7)	(496.7)
Balance at start of period (in shares) at Mar. 31, 2023		99,800,000		4,900,000
Balance at end of period (in shares) at Jun. 30, 2023		99,800,000		4,900,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	14.9					14.9
Gain (Loss) on derivative financial instruments, net of tax	0.7				0.7
Translation impact, net of tax	(7)				(7)
Pension and post-retirement adjustment, net of tax	4.5				4.5
Stock-based compensation	1.5		1.7			(0.2)
Dividends declared	(7.2)					(7.2)
Other	0.2			$ (0.1)		0.3
Balance at end of period at Sep. 30, 2023	$ 838	$ 1	$ 1,908.5	$ (45.1)	$ (537.5)	$ (488.9)
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases ( in shares)	0
Balance at end of period (in shares) at Sep. 30, 2023		99,800,000		4,900,000

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common stock, dividends per share, declared	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 14.9	$ 26.4	$ (3.7)	$ (68.7)	$ 39.4	$ (2.7)	$ 37.6	$ (32)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	During the three months ended September 30, 2023 , no director or officer of the Company who is required to file reports under Section 16 of the Exchange Act informed us that he or she adopted , materially modified or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1 . Basis of Presentation As used in this Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, the terms "ACCO Brands," "ACCO," the "Company," "we," "us," and "our" refer to ACCO Brands Corporation and its consolidated subsidiaries. The management of ACCO Brands Corporation is responsible for the accuracy and internal consistency of the preparation of the condensed consolidated financial statements and notes contained in this Quarterly Report on Form 10-Q. The condensed consolidated interim financial statements have been prepared pursuant to the rules and regulations of the SEC. Although the Company believes the disclosures are adequate to make the information presented not misleading, certain information and note disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles in the U.S. ("GAAP") have been condensed or omitted pursuant to those rules and regulations. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. The Condensed Consolidated Balance Sheet as of September 30, 2023 and the related Consolidated Statements of Income (Loss), Consolidated Statements of Comprehensive Income (Loss), and Consolidated Statements of Stockholders' Equity for the three and nine months ended September 30, 2023 and 2022, and the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2023 and 2022 are unaudited. The December 31, 2022 Condensed Consolidated Balance Sheet data was derived from audited financial statements but does not include all annual disclosures required by GAAP. The financial statements included herein were prepared by management and reflect all adjustments (consisting solely of normal recurring items unless otherwise noted) which are, in the opinion of management, necessary for the fair presentation of the results of operations and cash flows for the interim periods ended September 30, 2023 and 2022, and the financial position of the Company as of September 30, 2023. Interim results may not be indicative of results for a full year. The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Recent Accounting Pronouncement

Recent Accounting Pronouncements and Adopted Accounting Standards	9 Months Ended
	Sep. 30, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements and Adopted Accounting Standards	2 . Recent Accounting Pronouncements and Adopted Accounting Standards Recent Accounting Pronouncements There are no recently issued accounting pronouncements that are expected to have an impact on the Company’s financial condition, results of operations or cash flow. Recently Adopted Accounting Standards In March 2020, the Financial Accounting Standards Board ("FASB") issued ASU 2020-04, Reference Rate Reform (Topic 848), which provides optional expedients and exceptions for applying current GAAP to contracts, hedging relationships, and other transactions affected by the transition from the use of LIBOR to an alternative reference rate. Effective in the fourth quarter of 2022, the Company adopted this standard. The adoption of this standard did not have a material impact on our consolidated financial statements. There were no accounting standards that were adopted in the first nine months of 2023 that had a material effect on the Company’s financial condition, results of operations or cash flow.

Long-term Debt and Short-term B

Long-term Debt and Short-term Borrowings	9 Months Ended
Long-term Debt and Short-term Borrowings	Sep. 30, 2023
Debt Disclosure [Abstract]
Long-term Debt and Short-term Borrowings	4.50 to 1.00 2.50 % 1.50 % 0.500 % ≤ 4.50 to 1.00 and > 4.00 to 1.00 2.25 % 1.25 % 0.375 % ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.00 % 1.00 % 0.350 % ≤ 3.50 to 1.00 and > 3.00 to 1.00 1.75 % 0.75 % 0.300 % ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50 % 0.50 % 0.250 % ≤ 2.00 to 1.00 1.25 % 0.25 % 0.200 % As of September 30, 2023, there was $ 67.6 million in borrowings outstanding under the Revolving Facility. The remaining amount available for borrowings was $ 522.8 million (allowing for $ 9.6 million of letters of credit outstanding on that date). As of September 30, 2023, our Consolidated Leverage Ratio was approximately 3.78 to 1.00 versus our maximum covenant of 4.75 to 1.00. Senior Unsecured Notes On March 15, 2021, the Company completed a private offering of $ 575.0 million in aggregate principal amount of 4.25 percent Senior Unsecured Notes (the "Notes") due March 2029. Interest on the Notes is payable semiannually on March 15 and September 15 of each year. The Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by each of the Company's existing and future U.S. subsidiaries, other than certain excluded subsidiaries. Guarantees and Security Generally, obligations under the Credit Agreement are guaranteed by certain of the Company’s existing and future subsidiaries, and are secured by substantially all of the Company’s and certain guarantor subsidiaries’ assets, subject to certain exclusions and limitations." id="sjs-B4">3 . Long-term Debt and Short-term Borrowings Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of September 30, 2023 and December 31, 2022: (in millions) September 30, December 31, Euro Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.22 % at September 30, 2023 and 3.90 % at December 31, 2022) $ 212.9 $ 227.4 USD Senior Secured Term Loan A, due March 2026 (floating interest rate of 7.66 % at September 30, 2023 and 6.40 % at December 31, 2022) 79.8 84.4 Australian Dollar Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.44 % at September 30, 2023 and 5.30 % at December 31, 2022) 31.3 34.9 U.S. Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 7.59 % at September 30, 2023 and 6.36 % at December 31, 2022) 49.9 58.6 Australian Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 6.42 % at September 30, 2023 and 5.18 % at December 31, 2022) 17.7 14.2 Senior Unsecured Notes, due March 2029 (fixed interest rate of 4.25 %) 575.0 575.0 Other borrowings 2.8 10.4 Total debt 969.4 1,004.9 Less: Current portion 70.1 60.0 Debt issuance costs, unamortized 7.1 8.4 Long-term debt, net $ 892.2 $ 936.5 Credit Agreement The Company is party to a Third Amended and Restated Credit Agreement (the "Credit Agreement"), dated as of January 27, 2017, among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other agents and various lenders party thereto. The Credit Agreement, as amended, provides for a senior secured credit facility, which consists of a € 300.0 million (US$ 320.8 million based on January 27, 2017, exchange rates) term loan facility, an A$ 80.0 million (US$ 60.4 million based on January 27, 2017, exchange rates) term loan facility, a US$ 100.0 million term loan facility, and a US$ 600.0 million multi-currency revolving credit facility (the "Revolving Facility"). From July 2018 to November 2022, the Company entered into six amendments (the "Amendments") to the Credit Agreement. The following are the key changes, among other things, to the Credit Agreement as a result of the Amendments: • replace the minimum fixed coverage ratio of 1.25 :1.00 with a minimum Interest Coverage Ratio (as defined in the Credit Agreement) of 3.00 :1.00; • increase the maximum Consolidated Leverage Ratio (as defined in the Credit Agreement) financial covenant for each of the five fiscal quarters beginning December 31, 2022, and ending December 31, 2023, as follows: Quarter Ended Maximum Consolidated Leverage Ratio December 2022 4.50 :1.00 March 2023 5.00 :1.00 June 2023 5.00 :1.00 September 2023 4.75 :1.00 December 2023 4.25 :1.00 • modify the maximum Consolidated Leverage Ratio financial covenant for all first and second fiscal quarters after December 31, 2023, from the current level of 4.00x to 4.50x, while maintaining the current level of 4.00x for all third and fourth fiscal quarters; • limit the maximum Consolidated Leverage Ratio to 5.00 :1.00 at any time, thereby capping any material acquisition step ups for the fiscal quarters ending March 31, 2023, June 30, 2023 and September 30, 2023; • increase the Company’s flexibility under the restricted payments baskets; and • change the U.S. dollar reference rate from LIBOR-based pricing to SOFR-based pricing, with no changes to existing margins. The current maturity of the Credit Agreement is March 31, 2026 and the current pricing is as follows: Consolidated Leverage Ratio Applicable Rate on Euro/AUD/CDN Dollar Loans Applicable Rate on Base Rate Loans Undrawn Fee > 4.50 to 1.00 2.50 % 1.50 % 0.500 % ≤ 4.50 to 1.00 and > 4.00 to 1.00 2.25 % 1.25 % 0.375 % ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.00 % 1.00 % 0.350 % ≤ 3.50 to 1.00 and > 3.00 to 1.00 1.75 % 0.75 % 0.300 % ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50 % 0.50 % 0.250 % ≤ 2.00 to 1.00 1.25 % 0.25 % 0.200 % As of September 30, 2023, there was $ 67.6 million in borrowings outstanding under the Revolving Facility. The remaining amount available for borrowings was $ 522.8 million (allowing for $ 9.6 million of letters of credit outstanding on that date). As of September 30, 2023, our Consolidated Leverage Ratio was approximately 3.78 to 1.00 versus our maximum covenant of 4.75 to 1.00. Senior Unsecured Notes On March 15, 2021, the Company completed a private offering of $ 575.0 million in aggregate principal amount of 4.25 percent Senior Unsecured Notes (the "Notes") due March 2029. Interest on the Notes is payable semiannually on March 15 and September 15 of each year. The Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by each of the Company's existing and future U.S. subsidiaries, other than certain excluded subsidiaries. Guarantees and Security Generally, obligations under the Credit Agreement are guaranteed by certain of the Company’s existing and future subsidiaries, and are secured by substantially all of the Company’s and certain guarantor subsidiaries’ assets, subject to certain exclusions and limitations.

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2023
Leases [Abstract]
Leases	4 . Leases The Company leases its corporate headquarters, various other facilities for distribution, manufacturing, and offices, as well as vehicles, forklifts and other equipment. The Company determines if an arrangement is a lease at inception. Leases are included in "Right of use asset, leases" ("ROU Assets"), and the current portion of the lease liability is included in "Lease liabilities" and the non-current portion is included in "Long-term lease liabilities" in the Condensed Consolidated Balance Sheets. The Company currently has an immaterial amount of financing leases and leases with terms of more than one month and less than 12 months. ROU Assets and Lease liabilities are recognized based on the present value of lease payments over the lease term. Because most of the Company’s leases do not provide an implicit rate of return, the Company uses its incremental collateralized borrowing rate, on a regional basis, in determining the present value of lease payments. The incremental borrowing rate is dependent upon the duration of the lease and has been segmented into three groups of time. All leases within the same region and the same group of time share the same incremental borrowing rate. The Company has lease agreements with lease and non-lease components, which are combined for accounting purposes for all classes of underlying assets except information technology equipment. The components of lease expense were as follows: Three months ended Nine Months Ended (in millions) 2023 2022 2023 2022 Operating lease cost $ 7.3 $ 7.0 $ 21.4 $ 22.5 Sublease income ( 0.6 ) ( 0.7 ) ( 1.9 ) ( 1.9 ) Total lease cost $ 6.7 $ 6.3 $ 19.5 $ 20.6 Other information related to leases was as follows: Nine Months Ended (in millions, except lease term and discount rate) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 22.6 $ 23.7 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 14.7 $ 7.8 Weighted average remaining lease term: Operating leases 6.2 years Weighted average discount rate: Operating leases 5.0 % Future minimum lease payments, net of sublease income, for all non-cancelable leases as of September 30, 2023, were as follows: (in millions) Operating 2023 $ 5.4 2024 23.9 2025 21.4 2026 17.4 2027 12.7 2028 11.1 Thereafter 25.0 Total minimum lease payments 116.9 Less imputed interest 23.8 Future minimum payments for leases, net of sublease rental income and imputed interest $ 93.1

Pension and Other Retiree Benef

Pension and Other Retiree Benefits	9 Months Ended
Pension and Other Retiree Benefits	Sep. 30, 2023
Retirement Benefits [Abstract]
Pension and Other Retiree Benefits	5 . Pension and Other Retiree Benefits The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2023 and 2022 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2023 2022 2023 2022 2023 2022 Service cost $ — $ — $ 0.1 $ 0.2 $ — $ — Interest cost 2.0 1.2 5.1 2.3 — — Expected return on plan assets ( 3.0 ) ( 2.7 ) ( 5.5 ) ( 4.2 ) — — Amortization of net loss (gain) 0.6 0.9 1.1 1.2 ( 0.1 ) ( 0.1 ) Amortization of prior service cost — — 0.1 0.1 — — Special termination benefit (1) — — — 0.8 — — Net periodic benefit (income) cost (2) $ ( 0.4 ) $ ( 0.6 ) $ 0.9 $ 0.4 $ ( 0.1 ) $ ( 0.1 ) Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2023 2022 2023 2022 2023 2022 Service cost $ — $ — $ 0.3 $ 0.7 $ — $ — Interest cost 6.0 3.6 15.0 7.2 — — Expected return on plan assets ( 9.0 ) ( 8.1 ) ( 16.2 ) ( 13.3 ) — — Amortization of net loss (gain) 1.8 2.7 3.2 3.9 ( 0.3 ) ( 0.3 ) Amortization of prior service cost — — 0.3 0.2 — — Special termination benefit (1) — — — 0.8 — — Net periodic benefit (income) cost (2) $ ( 1.2 ) $ ( 1.8 ) $ 2.6 $ ( 0.5 ) $ ( 0.3 ) $ ( 0.3 ) (1) Special termination benefit of $ 0.8 million due to the wind up of the ACCO Brands Canada Salaried and Hourly plans effective July 1, 2022. The plan wind up is considered an irrevocable event that triggers special accounting, specifically a one-time special termination benefit. The plan wind up is expected to be completed in 2024. (2) The components of net periodic benefit (income) cost, other than service cost, are included in the line "Non-operating pension expense (income)" in the Consolidated Statements of Income (Loss). We expect to contribute approximately $ 16.9 million to our defined benefit plans in 2023. For the nine months ended September 30, 2023, we have contributed $ 11.0 million to these plans.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
Stock-Based Compensation	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	6 . Stock-Based Compensation The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2023 and 2022: Three months ended Nine Months Ended (in millions) 2023 2022 2023 2022 Stock option compensation expense $ 0.3 $ 0.4 $ 2.4 $ 3.1 RSU compensation expense 1.3 0.8 4.9 3.8 PSU compensation expense ( 0.1 ) ( 0.6 ) 3.1 0.9 Total stock-based compensation expense $ 1.5 $ 0.6 $ 10.4 $ 7.8 We generally recognize compensation expense for stock-based awards ratably over the vesting period. During the third quarter of 2023, stock compensation grants were made consisting of 18,833 RSUs and 18,833 PSUs. The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2023: September 30, 2023 (in millions, except weighted average years) Unrecognized Compensation Expense Weighted Average Years Expense To Be Recognized Over Stock options $ 1.1 1.2 RSUs $ 9.1 2.2 PSUs $ 4.2 2.1

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2023
Inventory Disclosure [Abstract]
Inventories	7 . Inventories The components of inventories were as follows: (in millions) September 30, 2023 December 31, 2022 Raw materials $ 61.9 $ 76.8 Work in process 4.6 4.4 Finished goods 302.0 314.0 Total inventories $ 368.5 $ 395.2

Goodwill and Identifiable Intan

Goodwill and Identifiable Intangible Assets	9 Months Ended
Goodwill and Identifiable Intangible Assets	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Identifiable Intangible Assets	8 . Goodwill and Identifiable Intangible Assets Goodwill We test goodwill for impairment at least annually as of our measurement date of May 31st and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. During the second quarter ended June 30, 2023, we performed a qualitative assessment of impairment for goodwill for each of our three reporting units. We considered events and circumstances that may affect the fair value of each reporting unit to determine whether it is necessary to perform the quantitative impairment test. We focused on events or circumstances that could affect the significant inputs, including, but not limited to, financial performance, such as negative or declining cash flows, a decline in actual or planned revenue or earnings compared with actual and projected results of relevant prior periods, competitive, economic, industry and market considerations, and other factors that have or could impact each of our reporting units. The result of our qualitative assessment performed during the second quarter ended June 30, 2023, as of our measurement date of May 31, 2023, was that there were no triggering events that would make it more likely than not that an impairment loss to our goodwill has been incurred for any our three reporting units. Changes in the net carrying amount of goodwill by segment were as follows: (in millions) ACCO Brands North America ACCO Brands EMEA ACCO Brands International Total Balance at December 31, $ 348.0 $ 145.6 $ 177.9 $ 671.5 Foreign currency translation — ( 7.5 ) 0.8 ( 6.7 ) Balance at September 30, 2023 $ 348.0 $ 138.1 $ 178.7 $ 664.8 Identifiable Intangible Assets The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2023 and December 31, 2022, were as follows: September 30, 2023 December 31, 2022 (in millions) Gross Carrying Amounts Accumulated Amortization Net Book Value Gross Carrying Amounts Accumulated Amortization Net Book Value Indefinite-lived intangible assets: Trade names (1) $ 295.1 $ ( 44.5 ) $ 250.6 $ 410.6 $ ( 44.5 ) $ 366.1 Amortizable intangible assets: Trade names 485.5 ( 135.8 ) 349.7 369.7 ( 123.0 ) 246.7 Customer and contractual relationships 354.9 ( 211.2 ) 143.7 356.9 ( 198.2 ) 158.7 Vendor relationships 82.4 ( 15.3 ) 67.1 82.4 ( 11.2 ) 71.2 Patents 7.9 ( 4.6 ) 3.3 8.1 ( 3.8 ) 4.3 Subtotal 930.7 ( 366.9 ) 563.8 817.1 ( 336.2 ) 480.9 Total identifiable intangibles $ 1,225.8 $ ( 411.4 ) $ 814.4 $ 1,227.7 $ ( 380.7 ) $ 847.0 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased. The Company's intangible amortization expense for the three and nine months ended September 30, 2023 was $ 10.8 million and $ 32.7 million , respectively, and $ 9.9 million and $ 31.5 million for the three and nine months ended September 30, 2022, respectively. Estimated amortization expense for amortizable intangible assets, as of September 30, 2023, for the current year and the next five years is as follows: (in millions) 2023 2024 2025 2026 2027 2028 Estimated amortization expense (2) $ 43.7 $ 42.1 $ 40.5 $ 38.4 $ 35.9 $ 33.7 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events. We test indefinite-lived intangibles for impairment at least annually as of our measurement date of May 31st and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. We performed this annual assessment, on a qualitative basis, for our indefinite-lived trade names in the second quarter of 2023 and concluded that no impairment loss had been incurred. As of January 1, 2023, we changed the indefinite-lived Leitz ® trade name to an amortizable intangible asset. The change was made as a result of decisions regarding the Company's future use of the trade name. The Company began amortizing the Leitz ® trade name on a straight-line basis over a life of 30 years effective January 1, 2023.

Restructuring

Restructuring	9 Months Ended
Restructuring	Sep. 30, 2023
Restructuring and Related Activities [Abstract]
Restructuring	9 . Restructuring The Company recorded $ 3.0 million and $ 6.3 million of restructuring expense for the three and nine months ended September 30, 2023, respectively, which was primarily related to severance costs in EMEA associated with our footprint rationalization program. For the three and nine months ended September 30, 2022, we recorded restructuring expense of $ 0.1 million and $ 2.3 million , respectively, which was primarily for severance costs related to cost reduction initiatives in our North America and EMEA segments. The summary of the activity in the restructuring liability for the nine months ended September 30, 2023, was as follows: Balance at Non-cash Items / Balance at (in millions) December 31, Provision Cash Currency September 30, Employee termination costs (1) $ 8.7 $ 4.9 $ ( 6.9 ) $ — $ 6.7 Other (2) — 1.4 ( 0.2 ) — 1.2 Total restructuring liability $ 8.7 $ 6.3 $ ( 7.1 ) $ — $ 7.9 (1) We expect the remaining $ 6.7 million employee termination costs to be substantially paid in the next twelve months . (2) We expect the remaining $ 1.2 million of other costs to be substantially paid in the next twelve months . The summary of the activity in the restructuring liability for the nine months ended September 30, 2022, was as follows: Balance at Non-cash Items / Balance at (in millions) December 31, Provision Cash Currency September 30, Employee termination costs $ 3.4 $ 1.9 $ ( 3.4 ) $ ( 0.2 ) $ 1.7 Termination of lease agreements 1.1 — ( 0.9 ) — 0.2 Other — 0.4 ( 0.4 ) — — Total restructuring liability $ 4.5 $ 2.3 $ ( 4.7 ) $ ( 0.2 ) $ 1.9

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	10 . Income Taxes For the three months ended September 30, 2023, we recorded income tax expense of $ 6.7 million on income before tax of $ 21.6 million . For the three months ended September 30, 2022, we recorded income tax expense of $ 4.1 million on loss before tax of $ 64.6 million . The $ 2.6 million increase in tax expense compared to the three months ended September 30, 2022 was primarily driven by an increase in tax expense for discrete tax items that include uncertain tax positions of $ 1.8 million, a change in valuation allowances of $ 0.7 million and a $ 4.0 million benefit due to the merger of our Brazilian entities that occurred in the three months ended September 30, 2022. This was partly offset by a tax benefit of $ 3.7 million due to a reduction in income before tax in the current quarter when excluding the non-cash goodwill impairment charge of $ 98.7 million from the prior year. For the nine months ended September 30, 2023, we recorded income tax expense of $ 22.7 million on income before tax of $ 60.3 million . For the nine months ended September 30, 2022, we recorded income tax expense of $ 18.2 million on loss before tax of $ 13.8 million . The $ 4.5 million increase in tax expense compared to the nine months ended September 30, 2022 was primarily driven by an increase in tax expense for discrete tax items that include uncertain tax positions of $ 4.6 million, a change in valuation allowance of $ 0.7 million, withholding taxes of $ 1.4 million, a $ 4.0 million benefit due to the merger of our Brazilian entities in the prior year and a decrease in tax expense for discrete tax items that include changes to deferred taxes of $ 0.8 million that occurred in the nine months ended September 30, 2022. This was partly offset by a tax benefit of $ 5.4 million due to a reduction in income before tax in the current year when excluding the non-cash goodwill impairment charge of $ 98.7 million, from the prior year. The U.S. federal statute of limitations remains open for the years 2019 and forward. Foreign and U.S. state jurisdictions have statutes of limitations generally ranging from 2 to 6 years. Years still open to examination by foreign tax authorities in major jurisdictions include Australia ( 2018 forward), Brazil ( 2018 forward), Canada ( 2018 forward), Germany ( 2020 forward), Sweden ( 2021 forward) and the U.K. ( 2021 forward). We are currently under examination in certain foreign jurisdictions. Brazil Tax Assessments In connection with our May 1, 2012, acquisition of the Mead Consumer and Office Products business ("Mead C&OP"), we assumed all of the tax liabilities for the acquired foreign operations including its operating entity in Brazil ("ACCO Brazil"). In December of 2012, the Federal Revenue Department of the Ministry of Finance of Brazil ("FRD") issued a tax assessment against ACCO Brazil, challenging the tax deduction of goodwill from ACCO Brazil's taxable income for the year 2007 (the "First Assessment"). A second assessment challenging the deduction of goodwill from ACCO Brazil's taxable income for the years 2008, 2009 and 2010 was issued by FRD in October 2013 (the "Second Assessment" and together with the First Assessment, the "Brazil Tax Assessments"). The final administrative appeal of the Second Assessment was decided against the Company in 2017. In 2018, we challenged this decision to the first judicial level. In the fourth quarter of 2022, this case was decided against the Company by the first level judicial court. We have appealed this decision to the second judicial level. In the event we do not prevail at the judicial level, we will be required to pay an additional penalty representing attorneys' costs and fees; accordingly, in the first quarter of 2019, the Company recorded an additional reserve in the amount of $ 5.6 million. In connection with the judicial challenge, we were required to provide security to guarantee payment of the Second Assessment should we not prevail. In the third quarter of 2020, the final administrative appeal of the First Assessment was decided against the Company, and we determined that we would challenge this decision. In 2022, we challenged this adverse decision in the tax authority's lawsuit at the judicial level seeking to collect the tax. In connection with the judicial challenge, we were required to provide security to guarantee payment of the First Assessment should we not prevail. We believe we have meritorious defenses and intend to vigorously contest both of the Brazil Tax Assessments; however, there can be no assurances that we will ultimately prevail. The ultimate outcome will not be determined until the Brazilian judicial process is complete. It is possible we could have a final decision regarding the Second Assessment at any time in the next three years. If the FRD's initial position is ultimately sustained, payment of the amount assessed would materially and adversely affect our cash flow in the year of settlement. Because there is no settled legal precedent on which to base a definitive opinion as to whether we will ultimately prevail, we consider the outcome of these disputes to be uncertain. Since it is not more likely than not that we will prevail, in 2012, we recorded a reserve in the amount of $ 44.5 million (at December 31, 2012 exchange rates) in consideration of this contingency, of which $ 43.3 million was recorded as an adjustment to the purchase price and which included the 2007-2012 tax years plus penalties and interest through December 2012. Because the Brazilian courts have determined that we will have to pay the standard penalty of 75 percent if we do not prevail, we have used this assumption in the reserve calculation. We will continue to actively monitor administrative and judicial court decisions and evaluate their impact, if any, on our legal assessment of the ultimate outcome of our disputes. In addition, we will continue to accrue interest related to this contingency until such time as the outcome is known or until evidence is presented that we are more likely than not to prevail. During the nine months ended September 30, 2023 and 2022, we accrued additional interest as a charge to current income tax expense of $ 1.3 million and $ 1.4 million, respectively. At current exchange rates, our accrual through September 30, 2023, including tax, penalties and interest is $ 33.4 million (reported in "Other non-current liabilities"). During the third quarter of 2023, there was a change in Brazilian law which will allow the Company to seek cancellation of the 75 percent penalty that would be payable in the event we do not prevail in our actions challenging the Brazil Tax Assessments. The Company intends to initiate the administrative procedure to request the cancellation of the penalties as soon as possible.

Earnings Per Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Sep. 30, 2023
Earnings Per Share [Abstract]
Earnings per Share	11 . Earnings per Share Total outstanding shares as of September 30, 2023 and 2022, were 94.9 million and 94.3 million , respectively. Under our stock repurchase program, during each of the three and nine months ended September 30, 2023 , we did no t repurchase and retire any shares, and during the three and nine months ended September 30, 2022 , we repurchased and retired zero and 2.7 million shares, respectively. For each of the nine months ended September 30, 2023 and 2022, we acquired 0.3 million related to tax withholding for share-based compensation. The calculation of basic earnings per share of common stock is based on the weighted-average number of shares of common stock outstanding in the year, or period, over which they were outstanding. Our calculation of diluted earnings per share of common stock assumes that any shares of common stock outstanding were increased by shares that would be issued upon exercise of those stock awards for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized. Our weighted-average number of shares outstanding for the three and nine months ended September 30, 2023 and 2022 was as follows: Three months ended September 30, Nine Months Ended September 30, (in millions) 2023 2022 2023 2022 Weighted-average number of shares of common stock outstanding - basic 95.4 94.5 95.2 95.6 Effect of dilutive securities: Restricted stock units 1.3 — 1.6 — Weighted-average shares and assumed conversions - diluted (1) 96.7 94.5 96.8 95.6 (1) As a result of the net loss for the three and nine months ended September 30, 2022, diluted earnings per share does not include the effects of the stock awards for which the average market price for the period exceeds the exercised price, as their effect would have been anti-dilutive. Awards of potentially dilutive shares of common stock, which have exercise prices that were higher than the average market price during the period, are not included in the computation of dilutive earnings per share as their effect would have been anti-dilutive. For the three and nine months ended September 30, 2023, the number of anti-dilutive shares was approximately 10.4 million and 9.8 million , respectively. For each of the three and nine months ended September 30, 2022, the number of anti-dilutive shares was approximately 10.1 million and 9.0 million , respectively.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
Derivative Financial Instruments	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	12 . Derivative Financial Instruments We are exposed to various market risks, including changes in foreign currency exchange rates and interest rate changes. We enter into financial instruments to manage and reduce the impact of these risks, not for trading or speculative purposes. The counterparties to these financial instruments are major financial institutions. We continually monitor our foreign currency exposures in order to maximize the overall effectiveness of our foreign currency hedge positions. Principal currencies hedged against the U.S. dollar include the Euro, Australian dollar, Canadian dollar, Swedish krona, British pound and Japanese yen. We are subject to credit risk, which relates to the ability of counterparties to meet their contractual payment obligations or the potential non-performance by counterparties to financial instrument contracts. Management continues to monitor the status of our counterparties and will take action, as appropriate, to further manage our counterparty credit risk. There are no credit contingency features in our derivative financial instruments. When hedge accounting is applicable, on the date we enter into a derivative, the derivative is designated as a hedge of the identified exposure. We measure the effectiveness of our hedging relationships both at hedge inception and on an ongoing basis. Forward Currency Contracts We enter into forward foreign currency contracts with third parties to reduce the effect of fluctuating foreign currencies, primarily on foreign denominated inventory purchases and intercompany loans. Our primary exposure to currency movements is in the Euro, the Swedish krona, the British pound, the Brazilian real, the Australian dollar, the Canadian dollar, and the Mexican peso. Forward currency contracts are used to hedge foreign denominated inventory purchases for Europe, Australia, Canada, Japan and New Zealand, and are designated as cash flow hedges. Unrealized gains and losses on these contracts are deferred in Accumulated Other Comprehensive Income ("AOCI") until the contracts are settled and the underlying hedged transactions relating to inventory purchases are recognized, at which time the deferred gains or losses will be reported in the "Cost of products sold" line in the Consolidated Statements of Operations. As of September 30, 2023 and December 31, 2022, we had cash flow foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $ 77.9 million and $ 108.3 million , respectively, which were designated as hedges. Forward currency contracts used to hedge foreign denominated intercompany loans are not designated as hedging instruments. Gains and losses on these derivative instruments are recognized within "Other expense (income), net" in the Consolidated Statements of Operations and are largely offset by the change in the current translated value of the hedged item. The periods of the forward foreign exchange contracts correspond to the periods of the hedged transactions, with some relating to intercompany loans which extend beyond September 2024. As of September 30, 2023 and December 31, 2022, we had foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $ 121.2 million and $ 79.5 million , respectively, which were not designated as hedges. The following table summarizes the fair value of our derivative financial instruments as of September 30, 2023 and December 31, 2022: Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet Location September 30, December 31, Balance Sheet Location September 30, December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 2.8 $ 3.6 Other current liabilities $ 0.1 $ 1.9 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.4 0.7 Other current liabilities 0.1 0.7 Foreign exchange contracts Other non-current assets 6.9 4.9 Other non-current liabilities 6.9 4.9 Total derivatives $ 10.1 $ 9.2 $ 7.1 $ 7.5 The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2023 and 2022: The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion) Three months ended September 30, Three months ended September 30, (in millions) 2023 2022 2023 2022 Cash flow hedges: Foreign exchange contracts $ 1.5 $ 5.7 Cost of products sold $ ( 0.6 ) $ ( 4.3 ) The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion) Nine months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 Cash flow hedges: Foreign exchange contracts $ 1.9 $ 14.8 Cost of products sold $ ( 1.4 ) $ ( 10.1 ) The Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of (Loss) Income Location of (Gain) Loss Recognized in Income on Derivatives Amount of (Gain) Loss Amount of (Gain) Loss Recognized in Income Three months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 Foreign exchange contracts Other expense, net $ ( 3.1 ) $ ( 2.6 ) $ ( 0.1 ) $ ( 6.3 )

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
Fair Value of Financial Instruments	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	13 . Fair Value of Financial Instruments In establishing a fair value, there is a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The basis of the fair value measurement is categorized in three levels, in order of priority, as described below: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities Level 2 Unadjusted quoted prices in active markets for similar assets or liabilities, or Unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or Inputs other than quoted prices that are observable for the asset or liability Level 3 Unobservable inputs for the asset or liability We utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. We have determined that our financial assets and liabilities described in "Note 12 . Derivative Financial Instruments" are Level 2 in the fair value hierarchy. The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022: (in millions) September 30, December 31, Assets: Forward currency contracts $ 10.1 $ 9.2 Liabilities: Forward currency contracts $ 7.1 $ 7.5 Our forward currency contracts are included in "Other current assets," "Other current liabilities," "Other non-current assets," or "Other non-current liabilities." The forward foreign currency exchange contracts are primarily valued based on the foreign currency spot and forward rates quoted by banks or foreign currency dealers. As such, these derivative instruments are classified within Level 2. The fair values of cash and cash equivalents, notes payable to banks, accounts receivable and accounts payable approximate carrying amounts due principally to their short maturities. The carrying amount of total debt was $ 969.4 million and $ 1,004.9 million and the estimated fair value of total debt was $ 871.7 million and $ 910.0 million at September 30, 2023 and December 31, 2022, respectively. The fair values are determined from quoted market prices, where available, and from using current interest rates based on credit ratings and the remaining terms of maturity. Nonrecurring Fair Value Measurements On a nonrecurring basis, we remeasure the fair value of the goodwill of our reporting units and our trade name indefinite-lived intangibles if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. The fair value of our reporting units and trade names are considered Level 3 measurements. Level 3 measurements require significant unobservable inputs that are reflected in our assumptions. See "Note 8 . Goodwill and Identifiable Intangible Assets" for more information.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
Accumulated Other Comprehensive Income (Loss)	Sep. 30, 2023
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	14 . Accumulated Other Comprehensive Income (Loss) AOCI is defined as net income (loss) and other changes in stockholders’ equity from transactions and other events from sources other than stockholders. The components of, and changes in, AOCI were as follows: (in millions) Derivative Financial Instruments Foreign Currency Adjustments Unrecognized Pension and Other Post-retirement Benefit Costs Accumulated Other Comprehensive Income (Loss) Balance at December 31, $ 1.1 $ ( 380.1 ) $ ( 161.3 ) $ ( 540.3 ) Other comprehensive income (loss) before reclassifications, net of tax 1.4 0.2 ( 1.3 ) 0.3 Amounts reclassified from accumulated other comprehensive income (loss), net of tax ( 1.0 ) — 3.5 2.5 Balance at September 30, 2023 $ 1.5 $ ( 379.9 ) $ ( 159.1 ) $ ( 537.5 ) The reclassifications out of AOCI for the three and nine months ended September 30, 2023 and 2022 were as follows: Three months ended Nine months ended (in millions) 2023 2022 2023 2022 Details about Accumulated Other Comprehensive Income (Loss) Components Amount Reclassified from Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Location on Income Statement Gain (loss) on cash flow hedges: Foreign exchange contracts $ 0.6 $ 4.3 $ 1.4 $ 10.1 Cost of products sold Tax expense ( 0.2 ) ( 1.2 ) ( 0.4 ) ( 3.0 ) Income tax expense Net of tax $ 0.4 $ 3.1 $ 1.0 $ 7.1 Defined benefit plan items: Amortization of actuarial loss (1) $ ( 1.6 ) $ ( 2.0 ) $ ( 4.7 ) $ ( 6.3 ) Amortization of prior service cost (1) ( 0.1 ) ( 0.1 ) ( 0.3 ) ( 0.2 ) Total before tax ( 1.7 ) ( 2.1 ) ( 5.0 ) ( 6.5 ) Tax benefit 0.6 0.5 1.5 1.5 Income tax expense Net of tax $ ( 1.1 ) $ ( 1.6 ) $ ( 3.5 ) $ ( 5.0 ) Total reclassifications for the period, net of tax $ ( 0.7 ) $ 1.5 $ ( 2.5 ) $ 2.1 (1) These AOCI components are included in the computation of net periodic benefit (income) cost for pension and post-retirement plans. See "Note 5 . Pension and Other Retiree Benefits" for additional details.

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	15 . Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to our customers in an amount reflective of the consideration we expect to receive in exchange for those goods or services. Taxes we collect concurrent with revenue producing activities are excluded from revenue. Incidental items incurred that are immaterial in the context of the contract are expensed. At the inception of each contract, the Company assesses the products and services promised and identifies each distinct performance obligation. To identify the performance obligations, the Company considers all products and services promised regardless of whether they are explicitly stated or implied within the contract or by standard business practices. Freight and distribution activities performed before the customer obtains control of the goods are not considered promised services under customer contracts and therefore are not distinct performance obligations. The Company has chosen to account for shipping and handling activities as a fulfillment activity, and therefore accrues the expense of freight and distribution in "Cost of products sold" when products are shipped. As of December 31, 2022, there was $ 2.8 million of unearned revenue associated with outstanding service or extended maintenance agreements ("EMAs"), primarily reported in "Other current liabilities." During the three and nine months ended September 30, 2023 , $ 0.4 million and $ 2.1 million of the unearned revenue was earned and recognized, respectively. As of September 30, 2023 , the amount of unearned revenue from EMAs was $ 3.1 million. We expect to earn and recognize approximately $ 2.6 million of the unearned amount in the next 12 months and $ 0.5 million in periods beyond the next 12 months. The following tables present our net sales disaggregated by regional geography, by reporting business segments and our net sales disaggregated by the timing of revenue recognition for the three and nine months ended September 30, 2023 and 2022: Three months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 United States $ 193.6 $ 221.8 $ 609.6 $ 684.7 Canada 25.3 35.4 78.6 87.6 ACCO Brands North America 218.9 257.2 688.2 772.3 ACCO Brands EMEA (1) 126.6 130.3 388.1 424.3 Australia/N.Z. 29.7 32.8 82.1 89.0 Latin America 64.2 53.6 159.1 124.5 Asia-Pacific 8.6 11.7 26.7 38.1 ACCO Brands International 102.5 98.1 267.9 251.6 Net sales (2) $ 448.0 $ 485.6 $ 1,344.2 $ 1,448.2 (1) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa. (2) Net sales are attributed to geographic areas based on the location of the selling subsidiaries. Three months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 Product and services transferred at a point in time $ 439.8 $ 473.6 $ 1,313.2 $ 1,411.3 Product and services transferred over time 8.2 12.0 31.0 36.9 Net sales $ 448.0 $ 485.6 $ 1,344.2 $ 1,448.2

Information on Business Segment

Information on Business Segments	9 Months Ended
Information on Business Segments	Sep. 30, 2023
Segment Reporting [Abstract]
Information on Business Segments	16 . Information on Business Segments The Company has three operating business segments, each of which is comprised of different geographic regions. The Company's three segments are as follows: Operating Segment Geography Primary Brands Primary Products ACCO Brands North America United States and Canada PowerA ® , Five Star ® , AT-A-GLANCE ® , Quartet ® , Kensington ® , Swingline ® , GBC ® , Mead ® , Hilroy ® Computer and gaming accessories, school products, planners, storage and organization, dry erase boards and accessories, laminating, stapling and punching products. ACCO Brands EMEA Europe, Middle East and Africa Leitz ® , Rapid ® , Kensington ® , Esselte ® , Rexel ® , PowerA ® , GBC ® , NOBO ® , Derwent ® Storage and organization products (lever-arch binders, sheet protectors, indexes), computer and gaming accessories, stapling, punching, shredding, laminating, do-it-yourself tools, dry erase boards and writing and art products. ACCO Brands International Australia/N.Z., Latin America and Asia-Pacific Tilibra ® , GBC ® , Kensington ® , Marbig ® , Foroni ® , Barrilito ® , Artline ® , PowerA ® , Spirax ® Australia/N.Z. only School notebooks, storage and organization products (binders, sheet protectors and indexes), computer and gaming accessories, laminating, shredding, writing and arts products, janitorial supplies, dry erase boards, stapling and punching products. Customers We distribute our products through a wide variety of channels to ensure that our products are readily and conveniently available for purchase by consumers and other end-users, wherever they prefer to shop. These channels include mass retailers, e-tailers, technology distributors, discount, drug/grocery and variety chains, warehouse clubs, hardware and specialty stores, independent office product dealers, office superstores, wholesalers, and contract stationers. We also sell directly through e-commerce sites and our direct sales organization. Net sales by reportable business segment for the three and nine months ended September 30, 2023 and 2022 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2023 2022 2023 2022 ACCO Brands North America $ 218.9 $ 257.2 $ 688.2 $ 772.3 ACCO Brands EMEA 126.6 130.3 388.1 424.3 ACCO Brands International 102.5 98.1 267.9 251.6 Net sales $ 448.0 $ 485.6 $ 1,344.2 $ 1,448.2 Operating income (loss) by business segment for the three and nine months ended September 30, 2023 and 2022 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2023 2022 2023 2022 ACCO Brands North America $ 19.9 $ ( 78.4 ) $ 80.2 $ ( 13.8 ) ACCO Brands EMEA 6.9 4.9 20.4 9.0 ACCO Brands International 16.4 17.3 32.1 27.8 Segment operating income (loss) 43.2 ( 56.2 ) 132.7 23.0 Change in fair value of contingent consideration — 2.2 — 9.0 Corporate ( 11.0 ) ( 9.0 ) ( 35.2 ) ( 32.8 ) Operating income (loss) (1) 32.2 ( 63.0 ) 97.5 ( 0.8 ) Interest expense 15.6 12.1 45.0 32.6 Interest income ( 1.6 ) ( 2.6 ) ( 6.2 ) ( 6.2 ) Non-operating pension expense (income) 0.2 ( 0.5 ) 0.5 ( 3.2 ) Other income, net ( 3.6 ) ( 7.4 ) ( 2.1 ) ( 10.2 ) Income (loss) before income tax $ 21.6 $ ( 64.6 ) $ 60.3 $ ( 13.8 ) (1) Operating income (loss) is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; v) less restructuring charges; and vi) less change in the fair value of contingent consideration.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	17 . Commitments and Contingencies Pending Litigation - Brazil Tax Assessments In connection with our May 1, 2012, acquisition of the Mead C&OP business, we assumed all of the tax liabilities for the acquired foreign operations including ACCO Brazil. For further information, see "Note 10. Income Taxes - Brazil Tax Assessments " for details on tax assessments issued by the FRD against ACCO Brazil challenging the tax deduction of goodwill from ACCO Brazil's taxable income for the years 2007 through 2010. If the FRD's initial position is ultimately sustained, payment of the amount assessed would materially and adversely affect our cash flow in the year of settlement. Brazil Tax Credits In May 2021, the Supreme Court of Brazil issued its final ruling in a leading case related to the computation of certain indirect taxes which provides that the indirect tax base should not include the gross amount of the value-added tax known as “ICMS.” The Supreme Court further ruled that taxpayers can recognize future operating credits ("Tax Credits") for excess indirect tax payments from past periods due to the inclusion of ICMS in the indirect tax base to the extent the taxpayer had filed judicial challenges seeking to recover excess tax payments prior to March 15, 2017 and for any excess tax payments made after March 15, 2017. ACCO Brazil filed legal actions requesting recovery of these excess tax payments by way of future Tax Credits covering various time periods prior to March 15, 2017. All of these cases have been finally decided in a court of law in favor of ACCO Brazil. ACCO Brazil is in the process of taking the necessary administrative steps which will allow it to benefit from additional Tax Credits of approximately $ 1.7 million . Once these steps are finalized, we will be able to record the gain. The Tax Credits will be utilized against future tax obligations. Indústria Gráfica Foroni Ltda. ("Foroni"), in years prior to its acquisition by ACCO Brazil, also filed a legal action in Brazil to recover these excess indirect tax payments and this legal action has been finalized. Upon the expiration of the applicable statute of limitations, we are required under agreements with the former owners of the Foroni business to remit certain recovered tax credits, less the applicable tax and expenses, to the extent the tax credits relate to a tax period prior to the acquisition date. For the each of the three and nine months ended September 30, 2023 , we recorded Tax Credits of $ 1.3 million, which is included in "Other (income) expense, net," on our Consolidated Statements of Income (Loss). Other Pending Litigation We are party to various lawsuits and regulatory proceedings, primarily related to alleged patent infringement, as well as other claims incidental to our business. In addition, we may be unaware of third-party claims of intellectual property infringement relating to our technology, brands, or products, and we may face other claims related to business operations. Any litigation regarding patents or other intellectual property could be costly and time-consuming and might require us to pay monetary damages or enter into costly license agreements. We also may be subject to injunctions against development and sale of certain of our products. It is the opinion of management that (other than the Brazil Tax Assessments) the ultimate resolution of currently outstanding matters will not have a material adverse effect on our financial condition, results of operations or cash flow. However, there is no assurance that we will ultimately be successful in our defense of any of these matters or that an adverse outcome in any matter will not affect our results of operations, financial condition or cash flow. Further, future claims, lawsuits and legal proceedings could materially and adversely affect our business, reputation, results of operations and financial condition.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements and Adopted Accounting Standards (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recently issued accounting pronouncements that are expected to have an impact on the Company’s financial condition, results of operations or cash flow. Recently Adopted Accounting Standards In March 2020, the Financial Accounting Standards Board ("FASB") issued ASU 2020-04, Reference Rate Reform (Topic 848), which provides optional expedients and exceptions for applying current GAAP to contracts, hedging relationships, and other transactions affected by the transition from the use of LIBOR to an alternative reference rate. Effective in the fourth quarter of 2022, the Company adopted this standard. The adoption of this standard did not have a material impact on our consolidated financial statements. There were no accounting standards that were adopted in the first nine months of 2023 that had a material effect on the Company’s financial condition, results of operations or cash flow.
Leases	The Company determines if an arrangement is a lease at inception. Leases are included in "Right of use asset, leases" ("ROU Assets"), and the current portion of the lease liability is included in "Lease liabilities" and the non-current portion is included in "Long-term lease liabilities" in the Condensed Consolidated Balance Sheets. The Company currently has an immaterial amount of financing leases and leases with terms of more than one month and less than 12 months. ROU Assets and Lease liabilities are recognized based on the present value of lease payments over the lease term. Because most of the Company’s leases do not provide an implicit rate of return, the Company uses its incremental collateralized borrowing rate, on a regional basis, in determining the present value of lease payments. The incremental borrowing rate is dependent upon the duration of the lease and has been segmented into three groups of time. All leases within the same region and the same group of time share the same incremental borrowing rate. The Company has lease agreements with lease and non-lease components, which are combined for accounting purposes for all classes of underlying assets except information technology equipment.

Long-term Debt and Short-term_2

Long-term Debt and Short-term Borrowings (Tables)	9 Months Ended
Long-term Debt and Short-term Borrowings (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
Summary of Notes Payable and Long-Term Debt	Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of September 30, 2023 and December 31, 2022: (in millions) September 30, December 31, Euro Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.22 % at September 30, 2023 and 3.90 % at December 31, 2022) $ 212.9 $ 227.4 USD Senior Secured Term Loan A, due March 2026 (floating interest rate of 7.66 % at September 30, 2023 and 6.40 % at December 31, 2022) 79.8 84.4 Australian Dollar Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.44 % at September 30, 2023 and 5.30 % at December 31, 2022) 31.3 34.9 U.S. Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 7.59 % at September 30, 2023 and 6.36 % at December 31, 2022) 49.9 58.6 Australian Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 6.42 % at September 30, 2023 and 5.18 % at December 31, 2022) 17.7 14.2 Senior Unsecured Notes, due March 2029 (fixed interest rate of 4.25 %) 575.0 575.0 Other borrowings 2.8 10.4 Total debt 969.4 1,004.9 Less: Current portion 70.1 60.0 Debt issuance costs, unamortized 7.1 8.4 Long-term debt, net $ 892.2 $ 936.5
Schedule of Maximum Consolidated Leverage Ratio	the maximum Consolidated Leverage Ratio (as defined in the Credit Agreement) financial covenant for each of the five fiscal quarters beginning December 31, 2022, and ending December 31, 2023, as follows: Quarter Ended Maximum Consolidated Leverage Ratio December 2022 4.50 :1.00 March 2023 5.00 :1.00 June 2023 5.00 :1.00 September 2023 4.75 :1.00 December 2023 4.25 :1.00
Schedule of Applicable Rate and Undrawn Fee Based on Company's Consolidated Leverage Ratio	The current maturity of the Credit Agreement is March 31, 2026 and the current pricing is as follows: Consolidated Leverage Ratio Applicable Rate on Euro/AUD/CDN Dollar Loans Applicable Rate on Base Rate Loans Undrawn Fee > 4.50 to 1.00 2.50 % 1.50 % 0.500 % ≤ 4.50 to 1.00 and > 4.00 to 1.00 2.25 % 1.25 % 0.375 % ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.00 % 1.00 % 0.350 % ≤ 3.50 to 1.00 and > 3.00 to 1.00 1.75 % 0.75 % 0.300 % ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50 % 0.50 % 0.250 % ≤ 2.00 to 1.00 1.25 % 0.25 % 0.200 %

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2023
Leases [Abstract]
Components of Lease Expense and Other Information	The components of lease expense were as follows: Three months ended Nine Months Ended (in millions) 2023 2022 2023 2022 Operating lease cost $ 7.3 $ 7.0 $ 21.4 $ 22.5 Sublease income ( 0.6 ) ( 0.7 ) ( 1.9 ) ( 1.9 ) Total lease cost $ 6.7 $ 6.3 $ 19.5 $ 20.6 Other information related to leases was as follows: Nine Months Ended (in millions, except lease term and discount rate) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 22.6 $ 23.7 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 14.7 $ 7.8 Weighted average remaining lease term: Operating leases 6.2 years Weighted average discount rate: Operating leases 5.0 %
Schedule of Future Minimum Lease Payments, Net of Sublease Income	Future minimum lease payments, net of sublease income, for all non-cancelable leases as of September 30, 2023, were as follows: (in millions) Operating 2023 $ 5.4 2024 23.9 2025 21.4 2026 17.4 2027 12.7 2028 11.1 Thereafter 25.0 Total minimum lease payments 116.9 Less imputed interest 23.8 Future minimum payments for leases, net of sublease rental income and imputed interest $ 93.1

Pension and Other Retiree Ben_2

Pension and Other Retiree Benefits (Tables)	9 Months Ended
Pension and Other Retiree Benefits (Tables)	Sep. 30, 2023
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost for Pension and Post-Retirement Plans	The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2023 and 2022 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2023 2022 2023 2022 2023 2022 Service cost $ — $ — $ 0.1 $ 0.2 $ — $ — Interest cost 2.0 1.2 5.1 2.3 — — Expected return on plan assets ( 3.0 ) ( 2.7 ) ( 5.5 ) ( 4.2 ) — — Amortization of net loss (gain) 0.6 0.9 1.1 1.2 ( 0.1 ) ( 0.1 ) Amortization of prior service cost — — 0.1 0.1 — — Special termination benefit (1) — — — 0.8 — — Net periodic benefit (income) cost (2) $ ( 0.4 ) $ ( 0.6 ) $ 0.9 $ 0.4 $ ( 0.1 ) $ ( 0.1 ) Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2023 2022 2023 2022 2023 2022 Service cost $ — $ — $ 0.3 $ 0.7 $ — $ — Interest cost 6.0 3.6 15.0 7.2 — — Expected return on plan assets ( 9.0 ) ( 8.1 ) ( 16.2 ) ( 13.3 ) — — Amortization of net loss (gain) 1.8 2.7 3.2 3.9 ( 0.3 ) ( 0.3 ) Amortization of prior service cost — — 0.3 0.2 — — Special termination benefit (1) — — — 0.8 — — Net periodic benefit (income) cost (2) $ ( 1.2 ) $ ( 1.8 ) $ 2.6 $ ( 0.5 ) $ ( 0.3 ) $ ( 0.3 ) (1) Special termination benefit of $ 0.8 million due to the wind up of the ACCO Brands Canada Salaried and Hourly plans effective July 1, 2022. The plan wind up is considered an irrevocable event that triggers special accounting, specifically a one-time special termination benefit. The plan wind up is expected to be completed in 2024. (2) The components of net periodic benefit (income) cost, other than service cost, are included in the line "Non-operating pension expense (income)" in the Consolidated Statements of Income (Loss).

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
Stock-Based Compensation (Tables)	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2023 and 2022: Three months ended Nine Months Ended (in millions) 2023 2022 2023 2022 Stock option compensation expense $ 0.3 $ 0.4 $ 2.4 $ 3.1 RSU compensation expense 1.3 0.8 4.9 3.8 PSU compensation expense ( 0.1 ) ( 0.6 ) 3.1 0.9 Total stock-based compensation expense $ 1.5 $ 0.6 $ 10.4 $ 7.8
Schedule of Unrecognized Compensation Cost, Nonvested Awards	The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2023: September 30, 2023 (in millions, except weighted average years) Unrecognized Compensation Expense Weighted Average Years Expense To Be Recognized Over Stock options $ 1.1 1.2 RSUs $ 9.1 2.2 PSUs $ 4.2 2.1

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2023
Inventory Disclosure [Abstract]
Components of Inventories	The components of inventories were as follows: (in millions) September 30, 2023 December 31, 2022 Raw materials $ 61.9 $ 76.8 Work in process 4.6 4.4 Finished goods 302.0 314.0 Total inventories $ 368.5 $ 395.2

Goodwill and Identifiable Int_2

Goodwill and Identifiable Intangible Assets (Tables)	9 Months Ended
Goodwill and Identifiable Intangible Assets (Tables)	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Net Carrying Amount of Goodwill by Segment	Changes in the net carrying amount of goodwill by segment were as follows: (in millions) ACCO Brands North America ACCO Brands EMEA ACCO Brands International Total Balance at December 31, $ 348.0 $ 145.6 $ 177.9 $ 671.5 Foreign currency translation — ( 7.5 ) 0.8 ( 6.7 ) Balance at September 30, 2023 $ 348.0 $ 138.1 $ 178.7 $ 664.8
Gross Carrying Value and Accumulated Amortization by Class of Identifiable Intangible Assets	The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2023 and December 31, 2022, were as follows: September 30, 2023 December 31, 2022 (in millions) Gross Carrying Amounts Accumulated Amortization Net Book Value Gross Carrying Amounts Accumulated Amortization Net Book Value Indefinite-lived intangible assets: Trade names (1) $ 295.1 $ ( 44.5 ) $ 250.6 $ 410.6 $ ( 44.5 ) $ 366.1 Amortizable intangible assets: Trade names 485.5 ( 135.8 ) 349.7 369.7 ( 123.0 ) 246.7 Customer and contractual relationships 354.9 ( 211.2 ) 143.7 356.9 ( 198.2 ) 158.7 Vendor relationships 82.4 ( 15.3 ) 67.1 82.4 ( 11.2 ) 71.2 Patents 7.9 ( 4.6 ) 3.3 8.1 ( 3.8 ) 4.3 Subtotal 930.7 ( 366.9 ) 563.8 817.1 ( 336.2 ) 480.9 Total identifiable intangibles $ 1,225.8 $ ( 411.4 ) $ 814.4 $ 1,227.7 $ ( 380.7 ) $ 847.0 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased.
Estimated Amortization Expense for Future Periods	Estimated amortization expense for amortizable intangible assets, as of September 30, 2023, for the current year and the next five years is as follows: (in millions) 2023 2024 2025 2026 2027 2028 Estimated amortization expense (2) $ 43.7 $ 42.1 $ 40.5 $ 38.4 $ 35.9 $ 33.7 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
Restructuring (Tables)	Sep. 30, 2023
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	The summary of the activity in the restructuring liability for the nine months ended September 30, 2023, was as follows: Balance at Non-cash Items / Balance at (in millions) December 31, Provision Cash Currency September 30, Employee termination costs (1) $ 8.7 $ 4.9 $ ( 6.9 ) $ — $ 6.7 Other (2) — 1.4 ( 0.2 ) — 1.2 Total restructuring liability $ 8.7 $ 6.3 $ ( 7.1 ) $ — $ 7.9 (1) We expect the remaining $ 6.7 million employee termination costs to be substantially paid in the next twelve months . (2) We expect the remaining $ 1.2 million of other costs to be substantially paid in the next twelve months . The summary of the activity in the restructuring liability for the nine months ended September 30, 2022, was as follows: Balance at Non-cash Items / Balance at (in millions) December 31, Provision Cash Currency September 30, Employee termination costs $ 3.4 $ 1.9 $ ( 3.4 ) $ ( 0.2 ) $ 1.7 Termination of lease agreements 1.1 — ( 0.9 ) — 0.2 Other — 0.4 ( 0.4 ) — — Total restructuring liability $ 4.5 $ 2.3 $ ( 4.7 ) $ ( 0.2 ) $ 1.9

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Sep. 30, 2023
Earnings Per Share [Abstract]
Summary of Weighted-Average Number of Shares Outstanding	Our weighted-average number of shares outstanding for the three and nine months ended September 30, 2023 and 2022 was as follows: Three months ended September 30, Nine Months Ended September 30, (in millions) 2023 2022 2023 2022 Weighted-average number of shares of common stock outstanding - basic 95.4 94.5 95.2 95.6 Effect of dilutive securities: Restricted stock units 1.3 — 1.6 — Weighted-average shares and assumed conversions - diluted (1) 96.7 94.5 96.8 95.6 (1) As a result of the net loss for the three and nine months ended September 30, 2022, diluted earnings per share does not include the effects of the stock awards for which the average market price for the period exceeds the exercised price, as their effect would have been anti-dilutive.

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
Derivative Financial Instruments (Tables)	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table summarizes the fair value of our derivative financial instruments as of September 30, 2023 and December 31, 2022: Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet Location September 30, December 31, Balance Sheet Location September 30, December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 2.8 $ 3.6 Other current liabilities $ 0.1 $ 1.9 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.4 0.7 Other current liabilities 0.1 0.7 Foreign exchange contracts Other non-current assets 6.9 4.9 Other non-current liabilities 6.9 4.9 Total derivatives $ 10.1 $ 9.2 $ 7.1 $ 7.5
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2023 and 2022: The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion) Three months ended September 30, Three months ended September 30, (in millions) 2023 2022 2023 2022 Cash flow hedges: Foreign exchange contracts $ 1.5 $ 5.7 Cost of products sold $ ( 0.6 ) $ ( 4.3 ) The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion) Nine months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 Cash flow hedges: Foreign exchange contracts $ 1.9 $ 14.8 Cost of products sold $ ( 1.4 ) $ ( 10.1 ) The Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of (Loss) Income Location of (Gain) Loss Recognized in Income on Derivatives Amount of (Gain) Loss Amount of (Gain) Loss Recognized in Income Three months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 Foreign exchange contracts Other expense, net $ ( 3.1 ) $ ( 2.6 ) $ ( 0.1 ) $ ( 6.3 )

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
Fair Value of Financial Instruments (Tables)	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Assets and Liabilities Measured on a Recurring Basis	The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2023 and December 31, 2022: (in millions) September 30, December 31, Assets: Forward currency contracts $ 10.1 $ 9.2 Liabilities: Forward currency contracts $ 7.1 $ 7.5

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
Accumulated Other Comprehensive Income (Loss) (Tables)	Sep. 30, 2023
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of, and changes in, AOCI were as follows: (in millions) Derivative Financial Instruments Foreign Currency Adjustments Unrecognized Pension and Other Post-retirement Benefit Costs Accumulated Other Comprehensive Income (Loss) Balance at December 31, $ 1.1 $ ( 380.1 ) $ ( 161.3 ) $ ( 540.3 ) Other comprehensive income (loss) before reclassifications, net of tax 1.4 0.2 ( 1.3 ) 0.3 Amounts reclassified from accumulated other comprehensive income (loss), net of tax ( 1.0 ) — 3.5 2.5 Balance at September 30, 2023 $ 1.5 $ ( 379.9 ) $ ( 159.1 ) $ ( 537.5 )
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of AOCI for the three and nine months ended September 30, 2023 and 2022 were as follows: Three months ended Nine months ended (in millions) 2023 2022 2023 2022 Details about Accumulated Other Comprehensive Income (Loss) Components Amount Reclassified from Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Location on Income Statement Gain (loss) on cash flow hedges: Foreign exchange contracts $ 0.6 $ 4.3 $ 1.4 $ 10.1 Cost of products sold Tax expense ( 0.2 ) ( 1.2 ) ( 0.4 ) ( 3.0 ) Income tax expense Net of tax $ 0.4 $ 3.1 $ 1.0 $ 7.1 Defined benefit plan items: Amortization of actuarial loss (1) $ ( 1.6 ) $ ( 2.0 ) $ ( 4.7 ) $ ( 6.3 ) Amortization of prior service cost (1) ( 0.1 ) ( 0.1 ) ( 0.3 ) ( 0.2 ) Total before tax ( 1.7 ) ( 2.1 ) ( 5.0 ) ( 6.5 ) Tax benefit 0.6 0.5 1.5 1.5 Income tax expense Net of tax $ ( 1.1 ) $ ( 1.6 ) $ ( 3.5 ) $ ( 5.0 ) Total reclassifications for the period, net of tax $ ( 0.7 ) $ 1.5 $ ( 2.5 ) $ 2.1 (1) These AOCI components are included in the computation of net periodic benefit (income) cost for pension and post-retirement plans. See "Note 5 . Pension and Other Retiree Benefits" for additional details.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition (Tables)	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables present our net sales disaggregated by regional geography, by reporting business segments and our net sales disaggregated by the timing of revenue recognition for the three and nine months ended September 30, 2023 and 2022: Three months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 United States $ 193.6 $ 221.8 $ 609.6 $ 684.7 Canada 25.3 35.4 78.6 87.6 ACCO Brands North America 218.9 257.2 688.2 772.3 ACCO Brands EMEA (1) 126.6 130.3 388.1 424.3 Australia/N.Z. 29.7 32.8 82.1 89.0 Latin America 64.2 53.6 159.1 124.5 Asia-Pacific 8.6 11.7 26.7 38.1 ACCO Brands International 102.5 98.1 267.9 251.6 Net sales (2) $ 448.0 $ 485.6 $ 1,344.2 $ 1,448.2 (1) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa. (2) Net sales are attributed to geographic areas based on the location of the selling subsidiaries. Three months ended September 30, Nine months ended September 30, (in millions) 2023 2022 2023 2022 Product and services transferred at a point in time $ 439.8 $ 473.6 $ 1,313.2 $ 1,411.3 Product and services transferred over time 8.2 12.0 31.0 36.9 Net sales $ 448.0 $ 485.6 $ 1,344.2 $ 1,448.2

Information on Business Segme_2

Information on Business Segments (Tables)	9 Months Ended
Information on Business Segments (Tables)	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Net Sales by Business Segment	Net sales by reportable business segment for the three and nine months ended September 30, 2023 and 2022 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2023 2022 2023 2022 ACCO Brands North America $ 218.9 $ 257.2 $ 688.2 $ 772.3 ACCO Brands EMEA 126.6 130.3 388.1 424.3 ACCO Brands International 102.5 98.1 267.9 251.6 Net sales $ 448.0 $ 485.6 $ 1,344.2 $ 1,448.2
Schedule of Operating Income (Loss) by Business Segment	Operating income (loss) by business segment for the three and nine months ended September 30, 2023 and 2022 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2023 2022 2023 2022 ACCO Brands North America $ 19.9 $ ( 78.4 ) $ 80.2 $ ( 13.8 ) ACCO Brands EMEA 6.9 4.9 20.4 9.0 ACCO Brands International 16.4 17.3 32.1 27.8 Segment operating income (loss) 43.2 ( 56.2 ) 132.7 23.0 Change in fair value of contingent consideration — 2.2 — 9.0 Corporate ( 11.0 ) ( 9.0 ) ( 35.2 ) ( 32.8 ) Operating income (loss) (1) 32.2 ( 63.0 ) 97.5 ( 0.8 ) Interest expense 15.6 12.1 45.0 32.6 Interest income ( 1.6 ) ( 2.6 ) ( 6.2 ) ( 6.2 ) Non-operating pension expense (income) 0.2 ( 0.5 ) 0.5 ( 3.2 ) Other income, net ( 3.6 ) ( 7.4 ) ( 2.1 ) ( 10.2 ) Income (loss) before income tax $ 21.6 $ ( 64.6 ) $ 60.3 $ ( 13.8 ) (1) Operating income (loss) is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; v) less restructuring charges; and vi) less change in the fair value of contingent consideration.

Long-term Debt and Short-term_3

Long-term Debt and Short-term Borrowings - Summary of Notes Payable and Long-Term Debt (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total debt	$ 969.4	$ 1,004.9
Current portion	70.1	60
Debt issuance costs, unamortized	7.1	8.4
Long-term debt, net	892.2	936.5
Euro Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.22% at September 30, 2023 and 3.90% December 31, 2022)
Debt Instrument [Line Items]
Total debt	212.9	227.4
USD Senior Secured Term Loan A, due March 2026 (floating interest rate of 7.66% at September 30, 2023 and 6.40% at December 31, 2022)
Debt Instrument [Line Items]
Total debt	79.8	84.4
Australian Dollar Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.44% at September 30, 2023 and 5.30% at December 31, 2022)
Debt Instrument [Line Items]
Total debt	31.3	34.9
U.S. Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 7.59% at September 30, 2023 and 6.36% at December 31, 2022)
Debt Instrument [Line Items]
Total debt	49.9	58.6
Australian Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 6.42% at September 30, 2023 and 5.18% at December 31, 2022)
Debt Instrument [Line Items]
Total debt	17.7	14.2
Senior Unsecured Notes, due March 2029 (fixed interest rate of 4.25%)
Debt Instrument [Line Items]
Total debt	575	575
Other borrowings
Debt Instrument [Line Items]
Total debt	$ 2.8	$ 10.4

Long-term Debt and Short-term_4

Long-term Debt and Short-term Borrowings - Summary of Notes Payable and Long-Term Debt (Parenthetical) (Details)	Sep. 30, 2023	Dec. 31, 2022
Senior Secured Notes \| Euro Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.22% at September 30, 2023 and 3.90% December 31, 2022)
Debt Instrument [Line Items]
Floating interest rate (percent)	6.22%	3.90%
Senior Secured Notes \| USD Senior Secured Term Loan A, due March 2026 (floating interest rate of 7.66% at September 30, 2023 and 6.40% at December 31, 2022)
Debt Instrument [Line Items]
Floating interest rate (percent)	7.66%	6.40%
Senior Secured Notes \| Australian Dollar Senior Secured Term Loan A, due March 2026 (floating interest rate of 6.44% at September 30, 2023 and 5.30% at December 31, 2022)
Debt Instrument [Line Items]
Floating interest rate (percent)	6.44%	5.30%
Senior Secured Notes \| U.S. Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 7.59% at September 30, 2023 and 6.36% at December 31, 2022)
Debt Instrument [Line Items]
Floating interest rate (percent)	7.59%	6.36%
Senior Secured Notes \| Australian Dollar Senior Secured Revolving Credit Facility, due March 2026 (floating interest rate of 6.42% at September 30, 2023 and 5.18% at December 31, 2022)
Debt Instrument [Line Items]
Floating interest rate (percent)	6.42%	5.18%
Senior Notes \| Senior Unsecured Notes, due March 2029 (fixed interest rate of 4.25%)
Debt Instrument [Line Items]
Stated interest rate (percent)	4.25%	4.25%

Long-term Debt and Short-term_5

Long-term Debt and Short-term Borrowings - Narrative (Details) € in Millions, $ in Millions, $ in Millions	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 15, 2021 USD ($)	May 23, 2019	May 22, 2019	Jan. 27, 2017 USD ($)	Jan. 27, 2017 EUR (€)	Jan. 27, 2017 AUD ($)
Debt Instrument [Line Items]
Total debt	$ 969.4	$ 1,004.9
Maximum consolidated leverage ratio	5
Senior Unsecured Notes, due March 2029 (fixed interest rate of 4.25%)
Debt Instrument [Line Items]
Total debt	$ 575	$ 575
Senior Secured Notes
Debt Instrument [Line Items]
Credit agreement, face amount						$ 320.8	€ 300
Maximum borrowing capacity						100
Senior Secured Notes \| Senior Secured Credit Facility Due January 2022 \| Minimum
Debt Instrument [Line Items]
Fixed coverage ratio					1.25
Senior Secured Notes \| AUD Term Loan A
Debt Instrument [Line Items]
Maximum borrowing capacity						60.4		$ 80
Senior Secured Notes \| Senior Secured Credit Facility Due March 2026
Debt Instrument [Line Items]
Maximum consolidated leverage ratio	4.75
Consolidated leverage ratio	3.78
Senior Secured Notes \| Senior Secured Credit Facility Due May 2024 \| Minimum
Debt Instrument [Line Items]
Interest coverage ratio				3
Senior Notes \| Senior Unsecured Notes, due March 2029 (fixed interest rate of 4.25%)
Debt Instrument [Line Items]
Credit agreement, face amount			$ 575
Stated percentage	4.25%	4.25%
Revolving Facility \| Senior Secured Notes
Debt Instrument [Line Items]
Maximum borrowing capacity						$ 600
Revolving Facility \| Senior Secured Notes \| Senior Secured Credit Facility Due March 2026
Debt Instrument [Line Items]
Credit agreement, maturity date	Mar. 31, 2026
Total debt	$ 67.6
Amount available for borrowings under Senior Secured Revolving Credit Facilities	522.8
Letters of credit outstanding	$ 9.6

Long-term Debt and Short-term_6

Long-term Debt and Short-term Borrowings - Schedule of Maximum Consolidated Leverage Ratio (Details)	Sep. 30, 2023
Line of Credit Facility [Line Items]
Maximum consolidated leverage ratio	5
December 2022 \| Senior Secured Credit Facility Due May 2024 \| Secured Debt
Line of Credit Facility [Line Items]
Maximum consolidated leverage ratio	4.5
March 2023 \| Senior Secured Credit Facility Due May 2024 \| Secured Debt
Line of Credit Facility [Line Items]
Maximum consolidated leverage ratio	5
June 2023 \| Senior Secured Credit Facility Due May 2024 \| Secured Debt
Line of Credit Facility [Line Items]
Maximum consolidated leverage ratio	5
September 2023 \| Senior Secured Credit Facility Due May 2024 \| Secured Debt
Line of Credit Facility [Line Items]
Maximum consolidated leverage ratio	4.75
December 2023 \| Senior Secured Credit Facility Due May 2024 \| Secured Debt
Line of Credit Facility [Line Items]
Maximum consolidated leverage ratio	4.25

Long-term Debt and Short-term_7

Long-term Debt and Short-term Borrowings - Schedule of Applicable Rate and Undrawn Fee Based on Company's Consolidated Leverage Ratio (Details) - Secured Debt - Senior Secured Credit Facility Due March 2026	9 Months Ended
	Sep. 30, 2023
> 4.50 to 1.00
Debt Instrument [Line Items]
Undrawn fee	50%
> 4.50 to 1.00 \| Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	250%
> 4.50 to 1.00 \| Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	150%
≤ 4.50 to 1.00 and > 4.00 to 1.00
Debt Instrument [Line Items]
Undrawn fee	37.50%
≤ 4.50 to 1.00 and > 4.00 to 1.00 \| Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	225%
≤ 4.50 to 1.00 and > 4.00 to 1.00 \| Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	125%
≤ 4.00 to 1.00 and > 3.50 to 1.00
Debt Instrument [Line Items]
Undrawn fee	35%
≤ 4.00 to 1.00 and > 3.50 to 1.00 \| Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	200%
≤ 4.00 to 1.00 and > 3.50 to 1.00 \| Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	100%
≤ 3.50 to 1.00 and > 3.00 to 1.00
Debt Instrument [Line Items]
Undrawn fee	30%
≤ 3.50 to 1.00 and > 3.00 to 1.00 \| Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	175%
≤ 3.50 to 1.00 and > 3.00 to 1.00 \| Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	75%
≤ 3.00 to 1.00 and > 2.00 to 1.00
Debt Instrument [Line Items]
Undrawn fee	25%
≤ 3.00 to 1.00 and > 2.00 to 1.00 \| Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	150%
≤ 3.00 to 1.00 and > 2.00 to 1.00 \| Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	50%
≤ 2.00 to 1.00
Debt Instrument [Line Items]
Undrawn fee	20%
≤ 2.00 to 1.00 \| Applicable Rate on Euro/AUD/CDN Dollar Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	125%
≤ 2.00 to 1.00 \| Applicable Rate on Base Rate Loans
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	25%

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 7.3	$ 7	$ 21.4	$ 22.5
Sublease income	(0.6)	(0.7)	(1.9)	(1.9)
Total lease cost	$ 6.7	$ 6.3	$ 19.5	$ 20.6

Leases - Summary of Other Infor

Leases - Summary of Other Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 22.6	$ 23.7
Right-of-use assets obtained in exchange for lease obligations, operating leases	$ 14.7	$ 7.8
Weighted average remaining lease term, operating leases (in years)	6 years 2 months 12 days
Weighted average discount rate, operating leases (as a percentage)	5%

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments, Net of Sublease Income (Details) $ in Millions	Sep. 30, 2023 USD ($)
Operating Leases
2023	$ 5.4
2024	23.9
2025	21.4
2026	17.4
2027	12.7
2028	11.1
Thereafter	25
Total minimum lease payments	116.9
Less imputed interest	23.8
Future minimum payments for leases, net of sublease rental income and imputed interest	$ 93.1

Pension and Other Retiree Ben_3

Pension and Other Retiree Benefits - Net Periodic Benefit Expense (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pension \| United States
Defined Benefit Plan Disclosure [Line Items]
Service cost		$ 0	$ 0	$ 0	$ 0
Interest cost		2	1.2	6	3.6
Expected return on plan assets		(3)	(2.7)	(9)	(8.1)
Amortization of net loss (gain)		0.6	0.9	1.8	2.7
Amortization of prior service cost		0	0	0	0
Special termination benefit	[1]	0	0	0	0
Net periodic benefit (income) cost	[2]	(0.4)	(0.6)	(1.2)	(1.8)
Pension \| International
Defined Benefit Plan Disclosure [Line Items]
Service cost		0.1	0.2	0.3	0.7
Interest cost		5.1	2.3	15	7.2
Expected return on plan assets		(5.5)	(4.2)	(16.2)	(13.3)
Amortization of net loss (gain)		1.1	1.2	3.2	3.9
Amortization of prior service cost		0.1	0.1	0.3	0.2
Special termination benefit	[1]	0	0.8	0	0.8
Net periodic benefit (income) cost	[2]	0.9	0.4	2.6	(0.5)
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost		0	0	0	0
Interest cost		0	0	0	0
Expected return on plan assets		0	0	0	0
Amortization of net loss (gain)		(0.1)	(0.1)	(0.3)	(0.3)
Amortization of prior service cost		0	0	0	0
Special termination benefit	[1]	0	0	0	0
Net periodic benefit (income) cost	[2]	$ (0.1)	$ (0.1)	$ (0.3)	$ (0.3)

[1] Special termination benefit of $ 0.8 million due to the wind up of the ACCO Brands Canada Salaried and Hourly plans effective July 1, 2022. The plan wind up is considered an irrevocable event that triggers special accounting, specifically a one-time special termination benefit. The plan wind up is expected to be completed in 2024. The components of net periodic benefit (income) cost, other than service cost, are included in the line "Non-operating pension expense (income)" in the Consolidated Statements of Income (Loss).

Pension and Other Retiree Ben_4

Pension and Other Retiree Benefits - Net Periodic Benefit Expense (Parenthetical) (Details) - Pension Plan [Member] - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
United States
Defined Benefit Plan Disclosure [Line Items]
Special termination benefit	[1]	$ 0	$ 0	$ 0	$ 0
International
Defined Benefit Plan Disclosure [Line Items]
Special termination benefit	[1]	$ 0	$ 0.8	$ 0	$ 0.8

[1] Special termination benefit of $ 0.8 million due to the wind up of the ACCO Brands Canada Salaried and Hourly plans effective July 1, 2022. The plan wind up is considered an irrevocable event that triggers special accounting, specifically a one-time special termination benefit. The plan wind up is expected to be completed in 2024.

Pension and Other Retiree Ben_5

Pension and Other Retiree Benefits - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2022	$ 16.9
Contributions by company to date	$ 11

Stock-Based Compensation - Shar

Stock-Based Compensation - Share-based Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1.5	$ 0.6	$ 10.4	$ 7.8
Stock option compensation expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	0.3	0.4	2.4	3.1
RSU compensation expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	1.3	0.8	4.9	3.8
PSU compensation expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ (0.1)	$ (0.6)	$ 3.1	$ 0.9

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details)	3 Months Ended
Stock-Based Compensation - Narrative (Details)	Sep. 30, 2023 shares
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options granted in period (shares)	18,833
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity instruments other than options granted in period (shares)	18,833

Stock-Based Compensation - Unre

Stock-Based Compensation - Unrecognized Compensation Expense (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 1.1
Weighted Average Years Expense To Be Recognized Over	1 year 2 months 12 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 9.1
Weighted Average Years Expense To Be Recognized Over	2 years 2 months 12 days
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 4.2
Weighted Average Years Expense To Be Recognized Over	2 years 1 month 6 days

Inventories - Components of Inv

Inventories - Components of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 61.9	$ 76.8
Work in process	4.6	4.4
Finished goods	302	314
Total inventories	$ 368.5	$ 395.2

Goodwill and Identifiable Int_3

Goodwill and Identifiable Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0	$ 98.7	$ 0	$ 98.7
Amortization of intangibles	$ 10.8	$ 9.9	$ 32.7	$ 31.5
Leitz Indefinite-lived Trade Name
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	30 years		30 years

Goodwill and Identifiable Int_4

Goodwill and Identifiable Intangible Assets - Summary of Changes in Net Carrying Amount Goodwill By Segment (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Goodwill [Roll Forward]
Balance at December 31, 2022	$ 671.5
Foreign currency translation	(6.7)
Balance at September 30, 2023	664.8
ACCO Brands North America
Goodwill [Roll Forward]
Balance at December 31, 2022	348
Foreign currency translation	0
Balance at September 30, 2023	348
ACCO Brands EMEA
Goodwill [Roll Forward]
Balance at December 31, 2022	145.6
Foreign currency translation	(7.5)
Balance at September 30, 2023	138.1
ACCO Brands International
Goodwill [Roll Forward]
Balance at December 31, 2022	177.9
Foreign currency translation	0.8
Balance at September 30, 2023	$ 178.7

Goodwill and Identifiable Int_5

Goodwill and Identifiable Intangible Assets - Summary of Gross Carrying Value and Accumulated Amortization By Class of Identifiable Intangible Assets (Details) - USD ($) $ in Millions		Sep. 30, 2023	Dec. 31, 2022
Amortizable intangible assets:
Amortizable intangible assets, Gross Carrying Amounts		$ 930.7	$ 817.1
Amortizable intangible assets, Accumulated Amortization		(366.9)	(336.2)
Amortizable intangible assets, Net Book Value		563.8	480.9
Total identifiable intangibles
Total identifiable intangible assets, Gross Carrying Amounts		1,225.8	1,227.7
Total identifiable intangibles, Accumulated Amortization		(411.4)	(380.7)
Total identifiable intangibles, Net Book Value		814.4	847
Trade Names
Amortizable intangible assets:
Amortizable intangible assets, Gross Carrying Amounts		485.5	369.7
Amortizable intangible assets, Accumulated Amortization		(135.8)	(123)
Amortizable intangible assets, Net Book Value		349.7	246.7
Customer and contractual relationships
Amortizable intangible assets:
Amortizable intangible assets, Gross Carrying Amounts		354.9	356.9
Amortizable intangible assets, Accumulated Amortization		(211.2)	(198.2)
Amortizable intangible assets, Net Book Value		143.7	158.7
Vendor Relationships
Amortizable intangible assets:
Amortizable intangible assets, Gross Carrying Amounts		82.4	82.4
Amortizable intangible assets, Accumulated Amortization		(15.3)	(11.2)
Amortizable intangible assets, Net Book Value		67.1	71.2
Patents
Amortizable intangible assets:
Amortizable intangible assets, Gross Carrying Amounts		7.9	8.1
Amortizable intangible assets, Accumulated Amortization		(4.6)	(3.8)
Amortizable intangible assets, Net Book Value		3.3	4.3
Trade Names
Indefinite-lived intangible assets:
Indefinite-lived intangible assets, Gross Carrying Amount	[1]	295.1	410.6
Indefinite-lived intangible asset, Accumulated Amortization	[1]	(44.5)	(44.5)
Indefinite-lived intangible assets, Net Book Value	[1]	$ 250.6	$ 366.1

[1] Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased.

Goodwill and Identifiable Int_6

Goodwill and Identifiable Intangible Assets - Amortization Expense and Estimated Future Amortization (Details) $ in Millions	Sep. 30, 2023 USD ($)	[1]
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated amortization expense, 2023	$ 43.7
Estimated amortization expense, 2024	42.1
Estimated amortization expense, 2025	40.5
Estimated amortization expense, 2026	38.4
Estimated amortization expense, 2027	35.9
Estimated amortization expense, 2028	$ 33.7

[1] Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Restructuring charges	$ 3	$ 0.1	$ 6.3	$ 2.3

Restructuring - Summary of Acti

Restructuring - Summary of Activity in Restructuring Liability (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2023		Sep. 30, 2022	Sep. 30, 2023		Sep. 30, 2022
Restructuring Reserve [Roll Forward]
Balance at beginning of period				$ 8.7		$ 4.5
Provision	$ 3		$ 0.1	6.3		2.3
Cash expenditures				(7.1)		(4.7)
Non-cash Items/ Currency Change				0		(0.2)
Balance at end of period	7.9		1.9	7.9		1.9
Employee termination costs
Restructuring Reserve [Roll Forward]
Balance at beginning of period				8.7	[1]	3.4
Provision				4.9	[1]	1.9
Cash expenditures				(6.9)	[1]	(3.4)
Non-cash Items/ Currency Change				0	[1]	(0.2)
Balance at end of period	6.7	[1]	1.7	6.7	[1]	1.7
Termination of lease agreements
Restructuring Reserve [Roll Forward]
Balance at beginning of period						1.1
Provision						0
Cash expenditures						(0.9)
Non-cash Items/ Currency Change						0
Balance at end of period			0.2			0.2
Other
Restructuring Reserve [Roll Forward]
Balance at beginning of period				0	[2]	0
Provision				1.4	[2]	0.4
Cash expenditures				(0.2)	[2]	(0.4)
Non-cash Items/ Currency Change				0	[2]	0
Balance at end of period	$ 1.2	[2]	$ 0	$ 1.2	[2]	$ 0

[1] We expect the remaining $ 6.7 million employee termination costs to be substantially paid in the next twelve months . We expect the remaining $ 1.2 million of other costs to be substantially paid in the next twelve months .

Restructuring - Summary of Ac_2

Restructuring - Summary of Activity in Restructuring Liability (Parenthetical) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023		Dec. 31, 2022		Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 7.9		$ 8.7		$ 1.9	$ 4.5
Employee termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 6.7	[1]	8.7	[1]	1.7	3.4
Payment period for restructuring costs	12 months
Other
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 1.2	[2]	$ 0	[2]	$ 0	$ 0
Payment period for restructuring costs	12 months

[1] We expect the remaining $ 6.7 million employee termination costs to be substantially paid in the next twelve months . We expect the remaining $ 1.2 million of other costs to be substantially paid in the next twelve months .

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2019	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2012
Income Tax Examination [Line Items]
Income tax expense	$ 6.7	$ 4.1		$ 22.7	$ 18.2
Income (loss) before income tax	21.6	(64.6)		60.3	(13.8)
Increase (decrease) in income taxes		2.6		4.5
Change in valuation allowances		0.7			0.7
Benefit due to Merger		4			4
Increase in tax expense for discrete tax items that include withholding taxes					1.4
Uncertain tax position		1.8			4.6
Income tax benefit due to goodwill impairment loss	3.7			5.4
Non-cash goodwill impairment charge	$ 0	$ 98.7		$ 0	98.7
Changes to deferred taxes					0.8
Domestic Tax Authority \| Internal Revenue Service (IRS) \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2019
Foreign Tax Authority \| Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period				2 years
Foreign Tax Authority \| Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period				6 years
Foreign Tax Authority \| Australian Taxation Office \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2018
Foreign Tax Authority \| Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Examination [Line Items]
Income tax examination, interest expense				$ 1.3	$ 1.4
Foreign Tax Authority \| Secretariat of the Federal Revenue Bureau of Brazil \| Minimum
Income Tax Examination [Line Items]
Penalty rate	75%			75%
Foreign Tax Authority \| Secretariat of the Federal Revenue Bureau of Brazil \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2018
Foreign Tax Authority \| Secretariat of the Federal Revenue Bureau of Brazil \| Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Additional reserve from a prior period			$ 5.6
Foreign Tax Authority \| Secretariat of the Federal Revenue Bureau of Brazil \| Tax Year 2007 to 2012
Income Tax Examination [Line Items]
Unrecognized tax benefits						$ 44.5
Potential tax adjustment related to related to acquisition purchase price						$ 43.3
Foreign Tax Authority \| Canada Revenue Agency \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2018
Foreign Tax Authority \| Federal Ministry of Finance, Germany \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2020
Foreign Tax Authority \| Swedish Tax Agency (Skatteverket) \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2021
Foreign Tax Authority \| Her Majesty's Revenue and Customs (HMRC) \| Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2021
Foreign Tax Authority \| Other Noncurrent Liabilities \| Secretariat of the Federal Revenue Bureau of Brazil \| Tax Year 2007 to 2010
Income Tax Examination [Line Items]
Unrecognized tax benefits	$ 33.4			$ 33.4
State and Local Jurisdiction \| Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period				2 years
State and Local Jurisdiction \| Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period				6 years

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	3 Months Ended		9 Months Ended
Earnings Per Share - Narrative (Details) - shares	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Common stock outstanding (in shares)	94,900,000	94,300,000	94,900,000	94,300,000
Common stock repurchases ( in shares)	0	0	0	(2,700,000)
Shares related to tax withholding for share-based compensation (in shares)			300,000	300,000
Potentially dilutive shares excluded from computation of dilutive earnings per share (in shares)	10,400,000	10,100,000	9,800,000	9,000,000

Earnings Per Share - Summary of

Earnings Per Share - Summary of Weighted-Average Number of Shares Outstanding (Details) - shares shares in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic (in shares)		95.4	94.5	95.2	95.6
Weighted-average number of common shares outstanding - diluted (in shares)	[1]	96.7	94.5	96.8	95.6
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental dilutive common shares (in shares)		1.3	0	1.6	0

[1] As a result of the net loss for the three and nine months ended September 30, 2022, diluted earnings per share does not include the effects of the stock awards for which the average market price for the period exceeds the exercised price, as their effect would have been anti-dilutive.

Derivative Financial Instrume_3

Derivative Financial Instruments - Narrative (Details) - Foreign exchange contracts - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Derivatives not designated as hedging instruments
Derivative [Line Items]
U.S. dollar equivalent notional value	$ 121,200,000	$ 79,500,000
Cash Flow Hedging \| Derivatives designated as hedging instruments
Derivative [Line Items]
U.S. dollar equivalent notional value	$ 77,900,000	$ 108,300,000

Derivative Financial Instrume_4

Derivative Financial Instruments - Fair Value of Derivative Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 10.1	$ 9.2
Derivative Liabilities	7.1	7.5
Foreign exchange contracts \| Derivatives designated as hedging instruments \| Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	2.8	3.6
Foreign exchange contracts \| Derivatives designated as hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0.1	1.9
Foreign exchange contracts \| Derivatives not designated as hedging instruments \| Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.4	0.7
Foreign exchange contracts \| Derivatives not designated as hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0.1	0.7
Foreign exchange contracts \| Derivatives not designated as hedging instruments \| Other Noncurrent Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	6.9	4.9
Foreign exchange contracts \| Derivatives not designated as hedging instruments \| Other Noncurrent Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 6.9	$ 4.9

Derivative Financial Instrume_5

Derivative Financial Instruments - Effect of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Foreign exchange contracts
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI (Effective Portion)	$ 1.5	$ 5.7	$ 1.9	$ 14.8
Foreign exchange contracts \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion)	(0.6)	(4.3)	(1.4)	(10.1)
Foreign exchange contracts \| Derivatives not designated as hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	$ (3.1)	$ (2.6)	$ (0.1)	$ (6.3)

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Schedule of Fair Value of Assets and Liabilities Measured on a Recurring Basis (Details) - Significant Other Observable Inputs (Level 2) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Forward currency contracts, assets	$ 10.1	$ 9.2
Forward currency contracts, liabilities	$ 7.1	$ 7.5

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt	$ 969.4	$ 1,004.9
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair value of total debt	$ 871.7	$ 910

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at start of period	$ 810.1
Balance at end of period	838
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at start of period	1.1
Other comprehensive income (loss) before reclassifications, net of tax	1.4
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(1)
Balance at end of period	1.5
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at start of period	(380.1)
Other comprehensive income (loss) before reclassifications, net of tax	0.2
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0
Balance at end of period	(379.9)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at start of period	(161.3)
Other comprehensive income (loss) before reclassifications, net of tax	(1.3)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	3.5
Balance at end of period	(159.1)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at start of period	(540.3)
Other comprehensive income (loss) before reclassifications, net of tax	0.3
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	2.5
Balance at end of period	$ (537.5)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) - Reclassification out of AOCI (Details) (Details) - USD ($) $ in Millions		3 Months Ended						9 Months Ended
		Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ 303.2			$ 348.2			$ 915.9	$ 1,041.2
Other expense, net		3.6			7.4			2.1	10.2
Income tax (expense) benefit		(6.7)			(4.1)			(22.7)	(18.2)
Net income (loss)		14.9	$ 26.4	$ (3.7)	(68.7)	$ 39.4	$ (2.7)	37.6	(32)
Income (loss) before income tax		21.6			(64.6)			60.3	(13.8)
Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Net income (loss)		(0.7)			1.5			(2.5)	2.1
Unrecognized Pension and Other Post-retirement Benefit Costs \| Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Income tax (expense) benefit		0.6			0.5			1.5	1.5
Net income (loss)		(1.1)			(1.6)			(3.5)	(5)
Amortization of actuarial loss	[1]	(1.6)			(2)			(4.7)	(6.3)
Amortization of prior service cost	[1]	(0.1)			(0.1)			(0.3)	(0.2)
Income (loss) before income tax		(1.7)			(2.1)			(5)	(6.5)
Foreign exchange contracts \| Derivative Financial Instruments \| Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		0.6			4.3			1.4	10.1
Income tax (expense) benefit		(0.2)			(1.2)			(0.4)	(3)
Net income (loss)		$ 0.4			$ 3.1			$ 1	$ 7.1

[1] These AOCI components are included in the computation of net periodic benefit (income) cost for pension and post-retirement plans. See "Note 5 . Pension and Other Retiree Benefits" for additional details.

Revenue Recognition - Service o

Revenue Recognition - Service or Extended Maintenance Agreements (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Unearned revenue associated with outstanding contracts	$ 3.1	$ 3.1	$ 2.8
Revenue recognized	$ 0.4	$ 2.1

Revenue Recognition - Unearned

Revenue Recognition - Unearned Revenue (Details) $ in Millions	Sep. 30, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 2.6
Expected timing of satisfaction	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 0.5
Expected timing of satisfaction	12 months

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Net sales	[1]	$ 448	$ 485.6	$ 1,344.2	$ 1,448.2
Product and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Net sales		439.8	473.6	1,313.2	1,411.3
Product and services transferred over time
Disaggregation of Revenue [Line Items]
Net sales		8.2	12	31	36.9
ACCO Brands North America
Disaggregation of Revenue [Line Items]
Net sales		218.9	257.2	688.2	772.3
ACCO Brands North America \| United States
Disaggregation of Revenue [Line Items]
Net sales		193.6	221.8	609.6	684.7
ACCO Brands North America \| Canada
Disaggregation of Revenue [Line Items]
Net sales		25.3	35.4	78.6	87.6
ACCO Brands EMEA
Disaggregation of Revenue [Line Items]
Net sales	[2]	126.6	130.3	388.1	424.3
ACCO Brands International
Disaggregation of Revenue [Line Items]
Net sales		102.5	98.1	267.9	251.6
ACCO Brands International \| Australia/N.Z.
Disaggregation of Revenue [Line Items]
Net sales		29.7	32.8	82.1	89
ACCO Brands International \| Latin America
Disaggregation of Revenue [Line Items]
Net sales		64.2	53.6	159.1	124.5
ACCO Brands International \| Asia-Pacific
Disaggregation of Revenue [Line Items]
Net sales		$ 8.6	$ 11.7	$ 26.7	$ 38.1

[1] (2) Net sales are attributed to geographic areas based on the location of the selling subsidiaries. (1) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa.

Information on Business Segme_3

Information on Business Segments - Narrative (Details)	9 Months Ended
Information on Business Segments - Narrative (Details)	Sep. 30, 2023 Segment
Segment Reporting [Abstract]
Number of operating segments	3

Information on Business Segme_4

Information on Business Segments - Net Sales by Segment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Net sales	$ 448	$ 485.6	$ 1,344.2	$ 1,448.2
ACCO Brands North America
Segment Reporting Information [Line Items]
Net sales	218.9	257.2	688.2	772.3
ACCO Brands EMEA
Segment Reporting Information [Line Items]
Net sales	126.6	130.3	388.1	424.3
ACCO Brands International
Segment Reporting Information [Line Items]
Net sales	$ 102.5	$ 98.1	$ 267.9	$ 251.6

Information on Business Segme_5

Information on Business Segments - Operating Income (Loss) by Segment (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Segment operating income (loss)	[1]	$ 32.2	$ (63)	$ 97.5	$ (0.8)
Change in fair value of contingent consideration		0	2.2	0	9
Interest expense		15.6	12.1	45	32.6
Interest income		(1.6)	(2.6)	(6.2)	(6.2)
Non-operating pension expense (income)		0.2	(0.5)	0.5	(3.2)
Other income, net		(3.6)	(7.4)	(2.1)	(10.2)
Income (loss) before income tax		21.6	(64.6)	60.3	(13.8)
Operating Segments
Segment Reporting Information [Line Items]
Segment operating income (loss)		43.2	(56.2)	132.7	23
Corporate
Segment Reporting Information [Line Items]
Segment operating income (loss)		(11)	(9)	(35.2)	(32.8)
ACCO Brands North America \| Operating Segments
Segment Reporting Information [Line Items]
Segment operating income (loss)		19.9	(78.4)	80.2	(13.8)
ACCO Brands EMEA \| Operating Segments
Segment Reporting Information [Line Items]
Segment operating income (loss)		6.9	4.9	20.4	9
ACCO Brands International \| Operating Segments
Segment Reporting Information [Line Items]
Segment operating income (loss)		$ 16.4	$ 17.3	$ 32.1	$ 27.8

[1] Operating income (loss) is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; v) less restructuring charges; and vi) less change in the fair value of contingent consideration.

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Loss Contingencies [Line Items]
Tax credits	$ 1.3	$ 1.3
Foreign Tax Authority \| Secretariat of the Federal Revenue Bureau of Brazil
Loss Contingencies [Line Items]
Tax credits		$ 1.7