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 […]

Bringing to life the value creation process in corporate reporting

by Kerry Hicks, Senior Policy Advisor, Australian Institute of Company Directors The reporting process should be seen as an investment which can bring huge rewards, says Dr Carol Adams. This interview with Carol Adams was first published by the Australian Institute of Company Directors here Dr Carol Adams is an author, consultant and Non-Executive Director […]

The role of boards in enhancing the credibility of integrated reports

By Carol A Adams It is a clear expectation that Board members are financially literate and any Board using a skills matrix will encapsulate this in some way.  But what about an understanding of value beyond profit? Or of the broader risks and opportunities that lead to, or threaten, value creation? Integrated reports are designed […]

New approach for businesses seeking to contribute to the SDGs

by Carol A Adams My report outlining a new approach supporting businesses looking to contribute to the achievement of the Sustainable Development Goals (SDGs) has been published today by the International Integrated Reporting Council (IIRC) and ICAS (the professional accountancy body), in partnership with the Green Economy Coalition. While overall responsibility for the SDGs lies […]

Just released: the IIRC’s 2016 Integrated Report – a review

By Carol A Adams The International Integrated Reporting Council (IIRC) has today released its 2016 Integrated Report.  A little late in the year perhaps but it makes up for it in other ways. Right at the beginning the report covers two issues which too few reports are tackling: a statement from the Board accepting their […]

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) […]

Five steps to aligning the SDGs with the Integrated Reporting Framework

By Carol A Adams The <IR> Framework provides an opportunity for organisations seeking to respond to the Sustainable Development Goals (SDGs) to get Board level attention for integrating them into strategy and reporting. This article identifies five steps for embedding the SDGs in alignment with the valuation creation process of the <IR> Framework. The steps […]

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 […]

Cbus superannuation fund: Annual Integrated Report 2016

By Carol A Adams Cbus superannuation fund (known as a pension fund in some countries) has just released its Annual Integrated Report 2016. The report is Cbus’s second attempt at integrated reporting and the first in which it has referred to the report as an ‘integrated report’. The 2016 report provides a clearer articulation of […]

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 – […]