Most organisations treat these as unrelated. Performance is an engineering concern with a dashboard; accessibility is a compliance concern with an audit. They get separate budgets, separate specialists and separate remediation projects, usually eighteen months apart.
That separation is expensive, because the two share more than they differ. Both are properties of the rendered page rather than features in a backlog. Both are cheap when designed in and punitive when retrofitted. Both decay silently under normal development. And both are fixed in the same place — the shared components — rather than page by page.
Neither of these is a project you finish. They are properties you hold, and anything you cannot measure in the pipeline you will lose within two quarters.