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 […]

Losses, tributes and carrying on

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

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 […]