by Tom Tyson and Carol Adams Abstract Purpose – Theorizing in the extant sustainability assurance literature is limited. This paper identifies apposite organizational theories from related fields which scholars could apply to sustainability assurance research. Through the introduction of theoretical perspectives new to the field, we seek to extend current research. Approach – A literature […]
Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives
Posted on July 3, 2020 · Leave a Comment
Evidence of the take up of integrated reporting
Posted on August 12, 2019 · Leave a Comment
Main points: Most integrated reporters reference the GRI Standards Integrated reporting is popular among SMEs 85% of self-declared integrated reporters discuss at least four capitals Japan is catching up with South Africa in terms of the number of integrated reporters In depth research commissioned and just published by the French accounting regulator, Autorité des Normes Comptable, […]
The Sustainability Accounting, Management and Policy Journal (SAMPJ): The next ten years
Posted on June 6, 2019 · Leave a Comment
by Carol A Adams Main points: academic research in sustainability accounting, management and policy must find solutions to sustainable development issues more research is needed that supports the achievement of the UN Sustainable Development Goals and that addresses key contemporary practice and policy challenges (examples provided) increasing concern about sustainable development issues is evidenced by the […]
Debate: Integrated reporting and accounting for sustainable development across generations by universities
Posted on June 1, 2018 · Leave a Comment
by Carol A Adams This article aims to stimulate debate on how integrated thinking and reporting can contribute to value creation for university stakeholders and achievement of the Sustainable Development Goals. Universities have significant influence over a large proportion of the world’s future leaders. Reporting, managing, engaging and developing strategy on sustainable development issues therefore […]
Losses, tributes and carrying on
Posted on November 8, 2017 · Leave a Comment
By Carol A Adams In the last issue of the Sustainability Accounting, Management and Policy Journal (SAMPJ) for 2017, we pay tribute to two editorial board members who died in June. Malcolm McIntosh (1953-2017) and David Campbell (1963-2017) strove to achieve what this journal aspires to contribute to, more sustainable and ethical practices and a […]
Conceptualising the contemporary corporate value creation process
Posted on May 5, 2017 · 2 Comments
By Carol A. Adams The purpose of this paper is to examine and explain the complex interrelationships which influence the ability of firms to create value for their providers of finance and other stakeholders (loosely referred to in practice as “integrated thinking”). In doing so it examines the interrelationships between: environmental, social and governance (ESG) […]
Changing views from the Board on the meaning of value
Posted on January 9, 2017 · Leave a Comment
by Carol A Adams In this CPA Australia podcast I discuss research which explores the interrelationship which influence corporate ability to create value as broadly defined by the International Integrated Reporting Council. It discusses insights from interviews with Board Chairmen and Non-Executive Directors of major South African and Australian companies. The research was funded by […]
