ASX 100 rated on their SDG communications

by Carol A Adams Main points: ASX 100 rated on their self-proclaimed steps to contribute to the UN SDGs (along with the FTSE 250) Banking sector in the lead – in communicating at least Australian Senate Enquiry recommends that the … [Continue reading]

How to report on the SDGs

by Karen McWilliams Main points: The Senate Inquiry into Sustainable Development Goals (SDGs) has published 18 recommendations for Australia The Corporate Reporting Dialogue have released a position paper supporting the development of … [Continue reading]

Weighing the future cannot be a technical, bureaucratic exercise

by Carol Adams Main points: You can't reduce materiality determining to a bureaucratic and technical process How you measure something can bring unintended consequences Some managers are able to weigh up complex issues with opposing … [Continue reading]

What next for the TCFD recommendations? An interview with Russell Picot

by Carol Adams Main points: Support for disclosures being made mandatory Mark Carney established the TCFD to price climate change risks into capital markets Ignoring climate change risks presents risks to the financial system Speed … [Continue reading]

Revised ASX Corporate Governance Principles increase focus on climate change, environmental and social risks

by Carol Adams Main points: The ASX has released revised Corporate Governance Principles The term 'social licence to operate' has gone following consultation feedback Climate change and sustainability risks gain prominence Reference … [Continue reading]

Examples of companies linking the SDGs to value creation

by Carol Adams Main points Examples of companies contributing to the SDGs through their overall strategy to create value Partnerships are important to achieving the SDGs and should be acknowledged In my 2017 report The Sustainable … [Continue reading]

What does investment stewardship mean in the era of climate change and the Global Goals?

by Carol Adams Main points: The UN SDGs provide a useful framework for investors to consider social and environmental risks The UK Financial Reporting Council's (FRC) revised Stewardship Code recognises that climate change poses risk to … [Continue reading]

What does a Professor of Accounting do?

by Carol A Adams Main points: The role of accounting academics in driving change in practice and policy has lacked visibility Academics have critical thinking skills of value to the profession, business and policy makers When people ask … [Continue reading]

“All is not yet quite lost, but this really is the final call”

by Carol A Adams In a speech at St James’ Palace last month, His Royal Highness, Prince Charles said: "All is not yet quite lost, but this really is the final call." Speaking about climate change, he noted: having tried for so long to warn of the … [Continue reading]

Understanding key stakeholder perspectives in non-financial reporting

by Xinwu He Financial reporting has long been the major topic in Corporate Reporting courses. Traditionally, students who are trained as accountants are taught to do correct accounting treatments, produce financial statements, calculate financial … [Continue reading]