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) […]
Conceptualising the contemporary corporate value creation process
Posted on May 5, 2017 · 2 Comments
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 […]
Cbus superannuation fund: Annual Integrated Report 2016
Posted on October 3, 2016 · Leave a Comment
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 […]
Better corporate reporting: challenging credibility
Posted on April 15, 2016 · Leave a Comment
In this interview Paul Druckman talks about the role of corporate reporting in providing information to investors, the role of Stewardship Codes and pension funds in creating a shift and the role of regulators in encouraging better corporate reporting. He discusses the challenges concerned with increasing the credibility of integrated reports. This is the fourth in […]
Paul Druckman discusses the meaning of value creation
Posted on April 11, 2016 · Leave a Comment
In this video Paul Druckman discusses the complexity of changing the capital market system given diverse stakeholder interests and the approach that corporate boards should take to the governance of ESG issues in light of the VW scandal. He responds to criticisms by some academics that the International Integrated Reporting Council (IIRC) has moved away from […]
Video: panel discussion with Paul Druckman: Normalising integrated reporting
Posted on April 7, 2016 · Leave a Comment
This video records a panel discussion with Paul Druckman the CEO of the International Integrated Reporting Council (IIRC), Carol Adams and Richard Slack both Professors of Accounting at Durham University Business School and Anne Adrain, Deputy Director, Sustainability and Assurance at ICAS. The key highlights of each presentation are summarised below. More information about the […]
Reporting chief’s formula for better decision making
Posted on March 4, 2016 · Leave a Comment
By Anne Adrain Paul Druckman, CEO of the IIRC, says “three shifts” in capital markets will lead to better informed and more sustainable investment. Integrated Reporting will provide greater benefits to business through “three shifts” in capital markets, according to one of the world’s leading experts. Speaking at Durham University Business School, Paul Druckman, CEO […]
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