Call for improved UN Sustainable Development Goals disclosures

by Carol A Adams Main points: Sustainable Development Goals Disclosure (SDGD) Recommendations is published today by leading accounting bodies and others.The SDGD Recommendations are aligned to GRI, IIRC and TCFD.Consultation responses and a … [Continue reading]

The consultation responses

by Carol A Adams Main points: Responses to Recommendations for SDG Disclosures: A Consultation Paper are now available (links below)A Feedback paper by summarising these responses and responding to the consultation input will be published … [Continue reading]

Progress: Engaging with organisations in pursuit of improved sustainability accounting and performance

by Carol A Adams and Carlos Larrinaga Purpose – The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this … [Continue reading]

Responses to the consultation on Recommendations for SDG Disclosures

by Carol A Adams Update (15th January 2020): The full responses are now available here Main points: Responses have been received from framework/standard setters, professional accounting bodies, reporting organisations, asset owners, asset … [Continue reading]

Journal rankings: A response to the draft ABDC list

by Carol A Adams Main points: This post sets out my response to the ranking of the Sustainability Accounting Management and Policy Journal (SAMPJ) in the draft 2019 ABDC journal ranking list.Various citation metrics and additional data … [Continue reading]

Have your say on recommended SDG Disclosures

By Carol A Adams Main points: The sustainable development issues addressed by the UN SDGs will impact on long term business success.Businesses, asset owners and asset managers are incorporating the risks and opportunities they bring into their … [Continue reading]

Evidence of the take up of integrated reporting

Main points: Most integrated reporters reference the GRI Standards Integrated reporting is popular among SMEs 85% of self-declared integrated reporters discuss at least four capitals Japan is catching up with South Africa in terms of the … [Continue reading]

Institutional drivers of environmental management accounting adoption in public sector water organisations

by Mohammad Imtiaz Ferdous, Carol A Adams and Gordon Boyce The paper examines the influences on adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on … [Continue reading]

The Sustainability Accounting, Management and Policy Journal (SAMPJ): The next ten years

by Carol A Adams Main points: academic research in sustainability accounting, management and policy must find solutions to sustainable development issues more research is needed that supports the achievement of the UN Sustainable … [Continue reading]

‘Harmonisation’ or dumbing down non-financial reporting?

by Carol Adams Main points: The key non-financial reporting frameworks deal with different issues and serve different audiences "Harmonisation" appears to mean simplification but the complexities facing business require a multi-faceted … [Continue reading]