KPMG’s approach to valuing externalities: better decisions or fundamentally flawed?

by Carol Adams Approaches to valuing social and environmental activities have recently provided consultants with a new stream of work and academics with something to critique.  Some are genuinely horrified at the prospect of putting a monetary value or cost on something which is priceless, such as water or biodiversity. KPMG’s New Vision of Value might […]

How social investment projects started making sense for big companies

Carol A Adams, Durham University; Brad Potter, University of Melbourne, and Jodi York, University of Melbourne Companies are cottoning on to the idea that social investment projects can be good for business even if they don’t show up in the balance sheet. There has been a shift in corporate thinking about how value is created. […]

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 – […]

Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities

By Carol A Adams and Ken J McPhail This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It […]

Sustainability and the company of the future

By Carol A Adams  © BBVA OpenMind Introducing the company of the future The company of the future will do business differently understanding the value of its relationships and the resources and services provided by the natural environment.  It will be very different from the company of today. Above all, it will face a high […]

The importance of social resilience in organisations

by James Ayers The changing face of society is impacting the role and functioning of today’s organisations.  Growing social and ecological uncertainty and changing human needs require a new role for today’s organisations and institutions. The question is, can organisations survive, flourish and find their place in a new paradigm? This is social resilience.  A […]

ESG issues and business responses: an interview with Ian Woods, AMP Capital

Ian is Head of Environmental, Social and Governance (ESG) Research at AMP Capital investors and is a founding member and Deputy Chair of the Investor Group on Climate Change. He spoke with me about his views on business attitudes to ESG issues, especially supply chain issues, ESG issues of the future and integrated and sustainability reporting. […]

Integrated Reporting and the Six Capitals: What does it all mean?

written by Carol Adams Big companies are all talking about integrated reporting.  But what is it? How do you do it? And what difference will it make to whom? I’ll be looking at some of these questions over my next few blogs as the IIRC starts to release its Background Papers to support the International […]