Conceptualising the contemporary corporate value creation process

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

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 […]

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 […]

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 – […]

Corporate Respect for Human Rights: meaning, scope and the shifting order of discourse

by Kenneth J McPhail and Carol A Adams This article critically analyses the human rights discourse of thirty Fortune 500 companies in the mining, pharmaceutical and chemical industries at two key points in the recent evolution of the UN’s business and human rights agenda. Methodology We draw on Fairclough (1992) and Mashaw (2007) in a critical […]

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 […]

Exploring metaphors of capitals and the framing of multiple capitals: challenges and opportunities for IR

by Andrea Coulson, Carol A Adams, Michael Nugent and Kathryn Haynes published in the Sustainability Accounting, Management and Policy Journal The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International <IR> Framework and consider how it might develop […]

Sustainable Procurement in Australian and UK Universities

by Suzanne Young, Swati Nagpal and Carol A Adams Abstract Sustainable procurement is a growing phenomenon and a key component of organizations’ Corporate Responsibility and Sustainability strategy. The focus of this paper is sustainable procurement (SP) at universities in Australia and the UK. The study identifies a dearth of academic research into SP at universities […]

Equal opportunity for women in the workplace: A study of corporate disclosure

This study published by the ACCA and authored by Kate Grosser, Carol Adams and Jeremy Moon compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. It examines the different regulatory and voluntary frameworks relating to […]