Five steps to aligning the SDGs with the Integrated Reporting Framework

By Carol A Adams The <IR> Framework provides an opportunity for organisations seeking to respond to the Sustainable Development Goals (SDGs) to get Board level attention for integrating them into strategy and reporting. This article identifies five steps for embedding the SDGs in alignment with the valuation creation process of the <IR> Framework. The steps […]

The future of corporate reporting, the Sustainable Development Goals and capital markets

In this video Paul Druckman talks about the future of corporate reporting and accounting for sustainable development. He discusses the need to incorporate the Sustainable Development Goals into the thinking of capital markets. He argues for increased take up of integrated reporting and the need for convergence across the various standard and guideline setters. Whilst […]

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 […]

The art of communicating corporate social responsibility – and some learnings from VW

by Carol A Adams A key challenge in communicating an organisations’ corporate social responsibility initiatives is making those initiatives sound like they matter – to the organisation.  That requires an understanding that they do in fact matter, that they are more than just a ‘nice to have’. All too often companies write up their social, […]

Bank exposure to coal projects drowning in greenwash

Carol A Adams, Durham University The development of black coal mines in Australia continues to attract controversy, with divestment campaigns gaining momentum. The role of banks in financing such projects has come under scrutiny. But to what extent are Australian banks lending to coal mine projects? When asked about it’s support for the sector recently, […]

Just released: new CDSB Framework for reporting on environmental information & natural capital

On June 8th in London the Climate Disclosure Standards Board launched its Framework for reporting environmental infortmation and natural capital. Key features of the Framework are its focus on reporting environmental information linked to strategy, overall performance and financial information in mainstream reports which is useful to providers of capital. A key objective is to ‘enable and encourage […]

Equal opportunity for women in the workplace: A study of corporate disclosure

This study published by the ACCA and authored by Kate Grosser, Carol Adams and Jeremy Moon compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. It examines the different regulatory and voluntary frameworks relating to […]

Six Capitals v The Triple Bottom Line

by Carol Adams The relative merits of the Six Capitals v The Triple Bottom Line may be questioned as reflecting a distinction between Integrated Reporting and Sustainability Reporting. I would argue that we can’t have one without the other.  Let me explain. This article was first posted on the IIRC’s blog here Six capitals v the […]

Internal organisational factors influencing corporate social and ethical reporting

by Carol A Adams. This article has been cited approx 800 times and is in the top five most cited articles published in the Accounting, Auditing and Accountability Journal in its 28 years. Executive summary/Abstract Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned […]

What is sustainability? And what has it got to do with the CFO?

written by Carol A Adams and Ken Weldin Your answer to the question of what “sustainability” has to do with the CFO will, of course, depend on what “sustainability” means to you.  If it means continuing to earn profits for the next strategic review cycle, and maybe even beyond, our guess is you are in […]