Response to the IFRS Foundation consultation questions re their global Sustainability Standards Board

by Carol A Adams Main points: As formulated, this proposal is not in the public interest; The proposal is not cognisant of current investor and corporate best practice and findings of evidence-based research; A focus on the financial … [Continue reading]

Open letter to the Chair of the IFRS Foundation Trustees from Professors of Accounting

Main points: Editors of accounting journals that publish research on sustainability accounting and reporting and Professors of Accounting who are key researchers in this field have written to the Chair of the IFRS Foundation Trustees.The letter … [Continue reading]

The Statement of Intent: proposing a different approach

By Carol A Adams Main points: The willingness of reporting framework/standard setters to collaborate is welcomeA better place to start would be agreeing a conceptual frameworkSome key questions are posed to start the process and tentative … [Continue reading]

A response to the WEF and Big 4

By Carol A Adams Main points: The Big 4’s Stakeholder Capitalism and Sustainable Value Creation may do more harm than good.The approach is not informed by the body of relevant academic research nor a conceptual framework.Achieving the SDGs must … [Continue reading]

Neurodiversity at work benefits everyone – why companies are hiring autistic people

Diversity takes different forms. Andrey_Popov / Shutterstock Carol A Adams, Durham University Some of my favourite fictional characters include Spock and Seven of Nine from Star Trek, Dr Martin Ellingham from Doc Martin and Shaun … [Continue reading]

The integrated thinking journey: The Cbus case study

Main points: David Atkin CEO of Cbus Super Fund discusses how the process of developing integrated reporting led to more integrated thinking which in turn:helped their response to COVID-19supported the integration of sustainable development … [Continue reading]

Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives

by Tom Tyson and Carol Adams Abstract Purpose – Theorizing in the extant sustainability assurance literature is limited. This paper identifies apposite organizational theories from related fields which scholars could apply to sustainability … [Continue reading]

Issues with assurance on SDG disclosures and NFR

by Carol Adams Main points: The consultation informing the SDGD Recommendations identified a number of gaps in assurance provision; The International Auditing and Assurance Standards Board (IAASB) is currently consulting on guidance on Extended … [Continue reading]

Who can harmonise better? Five myths in the debate about the future of sustainability reporting

by Carol A Adams Main points: A proliferation of bodies setting standards and frameworks has led to a proliferation of bodies claiming to ‘harmonise’ them.Five myths are prevailing to support claims to move the authority base for standards and … [Continue reading]

SDG Bonds: financing the SDGs with credibility, building back better post COVID-19

Main points: Governments around the world are seeking to build back better post COVID-19 and address long term sustainability developmentThe UNDP is consulting on Practice Assurance Standards for Sustainable Development Goal (SDG) BondsInput is … [Continue reading]