The development and implementation of GRI Standards: practice and policy issues

by Carol A Adams, Abdullah M. Alhamood, Xinwu He, Jie Tian, Le Wang and Yi Wang This chapter discusses the development of GRI Standards and reviews recent research on practice and policy issues concerning their implementation. Six themes emerged in research published between 2010 and 2021: applicability of GRI Standards; nature of adoption of GRI […]

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

by Subhash Abhayawansa and Carol A Adams Abstract/summary This paper evaluates non-financial reporting (NFR) frameworks insofar as risk reporting is concerned. This is facilitated through analysis of the adequacy of climate- and pandemic-related risk reporting in three industries that are both significantly impacted by the COVID-19 pandemic and at risk from climate change. The pervasiveness […]

Connecting the COVID-19 pandemic, ESG investing and calls for ‘harmonisation’ of sustainability reporting

by Carol A Adams and Subhash Abhayawansa Highlights: Summarises key materials informing efforts to harmonise sustainability reporting; Analyses approaches of key standard setters; Argues that: financial materiality should not be paramount in determining sustainability disclosures; investor needs cannot be satisfied by consistent and comparable metrics alone; harmonisation calls overlook needs of non-investor stakeholders. Abstract We […]

Accountability and Governance in Pursuit of Sustainable Development Goals: Conceptualising how governments create value

By Subhash Abhayawansa, Carol A Adams and Cristina Neesham Main points: Sets out the national accountability & governance structures required to track a nation’s progress on the United Nations Sustainable Development Goal. Draws on submissions to the Australian Senate Inquiry on the SDGs run by the Australian Department of Foreign Affairs and Trade. The findings & conceptual framework have implications: […]

Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives

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 […]

Progress: Engaging with organisations in pursuit of improved sustainability accounting and performance

by Carol A Adams and Carlos Larrinaga Purpose – The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this field. In particular, we consider the implications of this research for practice, policy and theory […]

Evidence of the take up of integrated reporting

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, […]

Institutional drivers of environmental management accounting adoption in public sector water organisations

by Mohammad Imtiaz Ferdous, Carol A Adams and Gordon Boyce The paper examines the influences on adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on concepts of reflexive isomorphism and institutional logics. Design/methodology/approach – The primary research involves case analysis of three companies in the Australian […]

The Sustainability Accounting, Management and Policy Journal (SAMPJ): The next ten years

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

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 […]