Responsible investing and the Sustainable Development Goals

By Carol A Adams As institutional investors try to work out what the Sustainable Development Goals (SDGs) or Global Goals mean for them and how they fit with their work on the Principles for Responsible Investment (PRI) and Environmental, Social and Governance (ESG) issues, companies are starting to link the SDGs with their corporate strategy. […]

Transformative change towards sustainability: the interaction between organisational discourses and organisational practices

by Venkateshwaran Narayanan and  Carol A Adams This paper adopts a case study approach to explore the complex process of organisational change towards greater social and environmental sustainability. The case study of a major global financial services organisation involved interviews and examination of company documents, and their website over the period 2000-2014. The rare longitudinal empirical evidence […]

Banks’ non-financial reporting compared: Which one would you work for? Or buy shares in?

By Carol Adams As non-financial reporting increases in volume and importance to a range of stakeholders, it becomes an important part of any Corporate Reporting course.  Approx. 260 MSc Finance and MSc Accounting students at Durham University Business School were asked to review the non-financial reporting of three banks, HSBC, RBS Group and Standard Bank […]

Cbus superannuation fund: Annual Integrated Report 2016

By Carol A Adams Cbus superannuation fund (known as a pension fund in some countries) has just released its Annual Integrated Report 2016. The report is Cbus’s second attempt at integrated reporting and the first in which it has referred to the report as an ‘integrated report’. The 2016 report provides a clearer articulation of […]

Exploring the implications of integrated reporting for social investment (disclosures)

by Carol A. Adams, Brad Potter Prakash J. Singh and Jodi York The purpose of this study is to examine the evolution of corporate reporting on social investment activities in the context of a global move toward integrated reporting approaches. The paper adopts both a conceptual and content analysis approach to examining the reports of four multi-national corporations – […]

The changing portrayal of the employment of women in British banks’ and retail companies’ corporate annual reports

by Carol A Adams and George Harte This paper examines disclosure with respect to gender and employment in the corporate annual reports of major British banking and retail companies during the period 1935-1993. Setting the disclosures in the social, political and economic context of six distinct periods, the authors suggest that the position of women […]

Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities

By Carol A Adams and Ken J McPhail This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It […]

Cbus superannuation fund publish first report in a 3 year journey towards integrated reporting

by Carol A Adams The Cbus Annual Report for 2014/15 represents a significant first step on their journey towards integrated reporting. Cbus has been part of the <IR> Pension Fund Network for Integrated Reporting since 2013 following a meeting between Cbus CEO, David Atkin, and other Cbus executives with Paul Druckman, CEO of the International Integrated […]

Bank exposure to coal projects drowning in greenwash

Carol A Adams, Durham University The development of black coal mines in Australia continues to attract controversy, with divestment campaigns gaining momentum. The role of banks in financing such projects has come under scrutiny. But to what extent are Australian banks lending to coal mine projects? When asked about it’s support for the sector recently, […]

HSBC’s Corporate Reporting

by Carol A Adams My interest in HSBC’s Corporate Reporting stems from its strongly voiced support for integrated reporting.  Having reviewed their 2012 Sustainability Report and Annual Report and Accounts I was keen to see what progress had been made. The reporting package for the 2014 year comprises a Strategic Report and an Annual Report […]