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 […]
UK FRC calls for consideration of climate change risk and importance of stakeholders to value creation
Posted on August 25, 2018 · Leave a Comment
Debate: Integrated reporting and accounting for sustainable development across generations by universities
Posted on June 1, 2018 · Leave a Comment
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
Posted on February 28, 2018 · Leave a Comment
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
Posted on November 8, 2017 · 2 Comments
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 […]
Just released: the IIRC’s 2016 Integrated Report – a review
Posted on July 31, 2017 · Leave a Comment
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
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 […]
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 […]
