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 […]
Corporate Respect for Human Rights: meaning, scope and the shifting order of discourse
Posted on May 17, 2016 · Leave a Comment
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
Posted on May 11, 2016 · 1 Comment
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 […]
Exploring metaphors of capitals and the framing of multiple capitals: challenges and opportunities for IR
Posted on August 17, 2015 · Leave a Comment
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 […]
