by Carol A Adams Main points: provides a summary of what matters in the debate on the harmonisation of sustainability reporting; sustainable development/ the SDGs are taken as the guiding ‘north star’. Definition of sustainability reporting “Sustainability reporting is an organization’s practice of reporting publicly on its most significant economic, environmental and social impacts, and […]
Sustainable development as our ‘north star’ in the harmonisation debate
Posted on April 16, 2021 · 2 Comments
Connecting the COVID-19 pandemic, ESG investing and calls for ‘harmonisation’ of sustainability reporting
Posted on April 8, 2021 · 2 Comments
by Carol A Adams and Subhash Abhayawansa Highlights: Summarises key materials informing efforts to harmonise sustainability reporting; Analyses approaches of key standard setters; Argues that: financial materiality should not be paramount in determining sustainability disclosures; investor needs cannot be satisfied by consistent and comparable metrics alone; harmonisation calls overlook needs of non-investor stakeholders. Abstract We […]
The assurance of integrated reports: let’s get some perspective before we get technical
Posted on November 20, 2014 · 3 Comments
written by Carol A Adams If assurance of integrated reports is to add credibility and build trust, it needs to focus on the attributes most likely to lead to a paradigm shift in integrating sustainability into business thinking and practice. These are identified in The IIRC: A Call to Action (Adams, 2015) as: a broader notion […]
Integrated reporting – what it is – and is not: an interview with Paul Druckman
Posted on October 15, 2013 · 1 Comment
Paul Druckman, CEO of the International Integrated Reporting Council (IIRC) addresses some of the misconceptions about what integrated reporting is – and is not – providing insights into how it will develop in this interview with Carol Adams. He also spoke about the link between sustainability reporting and integrated reporting. Prior to taking up his […]
Materiality: financial reporting, sustainability reporting and integrated reporting
Posted on March 25, 2013 · 1 Comment
written by Carol Adams Corporate reporting has seen significant changes in the last three decades with the increased globalisation of business and the accounting profession; the advent of the internet and then social media which have increased the impact of stakeholder activism. Perceptions about whom companies should be accountable to and on what issues have […]
