UK Green Finance Inquiry report released

by Carol A Adams Main points: Green investment levels have declined and are insufficient to meet legally binding carbon reduction targets Green bonds, carbon pricing, policy certainty and maintaining links with Europe are part of the … [Continue reading]

Pension funds and Defined Contribution members called to action on climate change

by Carol A Adams The Chair of the British Government's cross-party Environmental Audit Committee (EAC), Mary Creagh, has written to the Trustees of the country's top 25 pension funds asking some probing questions about climate change risks, … [Continue reading]

Bringing to life the value creation process in corporate reporting

by Kerry Hicks, Senior Policy Advisor, Australian Institute of Company Directors The reporting process should be seen as an investment which can bring huge rewards, says Dr Carol Adams. This interview with Carol Adams was first published by the … [Continue reading]

How accounting and reporting can grow sustainable finance

by Carol A Adams How can the financial sector support a more sustainable and inclusive economic system which is low carbon and resource efficient?  This question was tackled by a European Union (EU) 'High Level Group of Experts' in a report … [Continue reading]

Corporate Governance Code consultation tackles the big issues

by Carol A Adams Ethnic diversity, the UN Sustainable Development Goals, wider stakeholder interests and encouraging a longer-term focus are some of the issues considered in the UK Financial Reporting Council’s (FRC) consultation on the revision of … [Continue reading]

Losses, tributes and carrying on

By Carol A Adams In the last issue of the Sustainability Accounting, Management and Policy Journal (SAMPJ) for 2017, we pay tribute to two editorial board members who died in June. Malcolm McIntosh (1953-2017) and David Campbell (1963-2017) strove … [Continue reading]

The role of boards in enhancing the credibility of integrated reports

By Carol A Adams It is a clear expectation that Board members are financially literate and any Board using a skills matrix will encapsulate this in some way.  But what about an understanding of value beyond profit? Or of the broader risks and … [Continue reading]

Responsible investing and the Sustainable Development Goals

By Carol A Adams As institutional investors try to work out what the Sustainable Development Goals (SDGs) or Global Goals mean for them and how they fit with their work on the Principles for Responsible Investment (PRI) and Environmental, Social … [Continue reading]

UK Financial Reporting Council consults on non-financial reporting

by Carol A Adams The UK's Financial Reporting Council (FRC) has responded to the incorporation of the EU Directive on non-financial information into the UK Companies Act by amending its guidance on the Strategic Report.  UK companies with more … [Continue reading]

Cbus Annual Integrated Report 2017 and the SDGs

by Carol A Adams The Cbus Annual Integrated Report 2017 articulates how the pension fund contributes to the Sustainable Development Goals (SDGs) acknowledging the important role of long term investors.  The report identifies six SDGs which Cbus … [Continue reading]