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
When interests collide: dealing with stakeholder conflict and other complexities
Posted on September 14, 2016 · Leave a Comment
By Carol A Adams Development in emerging economies such as India is occurring at a rapid pace as the Earth is heading towards climate disaster. The social and environmental issues are complex, interrelated and sometimes conflicting, particularly when it comes to the trade-off between local and global issues. The positions of civil society organisations and […]
Sustainability reporting: A tool for improving returns to shareholders?
Posted on May 15, 2014 · Leave a Comment
written by Carol Adams Can reporting on Environment, Social & Governance (ESG) issues increase returns to shareholders? Surveys conducted by consulting firms have found that the majority of CEOs link social responsibility initiatives with profitability. Academic research has consistently found a positive link between social performance and financial performance. But making that link at an individual […]
Moral accounting? Employee disclosures from a stakeholder accountability perspective
Posted on February 24, 2014 · Leave a Comment
by Sarah Williams and Carol A Adams. Published in the Accounting, Auditing and Accountability Journal Abstract The purpose of this paper is to examine how disclosure of employee issues by a large UK bank (the NatWest) may or may not promote transparency and accountability (as assessed by the completeness of the account with respect to material […]
How stakeholders drive accountability in corporate sustainability reporting
Posted on August 20, 2013 · Leave a Comment
How might changes in sustainability reporting aimed at improving accountability for corporate performance to key stakeholder group be brought about? This post is relevant to stakeholders wishing to effect change towards greater corporate accountability for material social and environmental impacts. And it is relevant to corporate leaders wishing to understand their stakeholders. The post contains […]
