Next the Impact Foundation?

by Carol A Adams Main points: You can talk about impact on sustainable development without talking about value BUT you can’t talk about value creation without knowing your impact If we don’t achieve the SDGs there won’t be any “enterprise value creation” Sustainable development issues have “synergies” with people and planet – not financial statements […]

Sustainability reporting and value creation

by Carol A Adams “…it would seem that the very tenets of the kind of society in which financial accounting plays a starring role are grounded in injustice masquerading as decency” Rob Gray (Gray 2006 p797) Abstract This paper revisits Rob Gray’s (Gray, 2006) critique of the state of sustainability reporting and its relationship with […]

JSE event: Towards Common Reporting Standards: Will it help achieve the aims of sustainable development?

Chief Sustainability Officer at the Johannesburg Stock Exchange (JSE), Shameela Ebrahim, posed some very pertinent questions when we kicked of the JSE’s annual sustainability show case earlier today.  Her questions were: Why so many standards and what are the various standards meant to achieve? How directly relevant are they to achieving the aims of sustainable […]

The integrated thinking journey: The Cbus case study

Main points: David Atkin CEO of Cbus Super Fund discusses how the process of developing integrated reporting led to more integrated thinking which in turn: helped their response to COVID-19 supported the integration of sustainable development considerations into investment practices Asset owners have an important role to play in achieving the SDGs Cbus have been […]

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, […]

Examples of companies linking the SDGs to value creation

by Carol Adams Main points Examples of companies contributing to the SDGs through their overall strategy to create value Partnerships are important to achieving the SDGs and should be acknowledged In my 2017 report The Sustainable Development Goals, Integrated Thinking and the Integrated Report published by the Institute of Chartered Accountants of Scotland (ICAS) and […]

Let’s Talk Value: How Universities Create Value for Students, Staff and Society

Main points: Universities contribute to solving the world’s challenges and improving future workforce skills A focus on value for money, efficiency and outputs sells universities short Integrated reporting has improved university decision making and helped them raise funds Universities can improve their annual reporting – they have largely ignored 20 years of developments in sustainability […]

Social impact, the Sustainable Development Goals and Integrated Reporting

by Carol A Adams Main points: Asset managers, Baillie Gifford, and asset owners, Cbus Superannuation Fund are seeking to report contribution to the UN Sustainable Development Goals (SDGs) Measuring and managing social impact and contribution to the SDGs is not only compatible with earning long term returns, but essential to it Developing a strategy to […]

UK FRC calls for consideration of climate change risk and importance of stakeholders to value creation

by Carol A Adams Main points: Acknowledgement that climate change presents risks for companies Recognition that stakeholders are important to the long-term success of a company Support for increasing integration of non-financial information in corporate reporting Agreement on the need for disclosures on how value is created There is a disconnect between academic research and […]

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 […]