Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

by Subhash Abhayawansa and Carol A Adams Abstract/summary This paper evaluates non-financial reporting (NFR) frameworks insofar as risk reporting is concerned. This is facilitated through analysis of the adequacy of climate- and … [Continue reading]

We studied the world’s top airlines and hospitality firms – many are still poor at reporting risks around climate and pandemics

The plane truth. BP Miller/Unsplash, CC BY-SA Carol A Adams, Durham University and Subhash Abhayawansa, Swinburne University of Technology Many UK companies will have to make statements about the risks of climate change to their businesses … [Continue reading]

Sustainability reporting and trust in banks

As a sector banks struggle to get and maintain customer trust.  The annual reports of the Royal Bank of Scotland over the last decade discussed their efforts to regain it.  A photograph depicts large text over stairs stating: “Our future is not about … [Continue reading]

Comment letter on the Exposure Draft proposing amendments to the IFRS Foundation Constitution

by Carol A Adams Response to the proposed amendments to the IFRS Foundation constitution to accommodate a new board to set "sustainability standards" Question 1 Do you agree that the amendments proportionately reflect the Trustees’ strategic … [Continue reading]

A checklist for your full draft PhD thesis

by Carol A Adams Main points: There should be a consistent thread right through your thesis;Demonstrating connections can influence the outcome; There are some simple steps you can take to achieve this. The final months of your PhD can make … [Continue reading]

IFRS Foundation Trustees: key acknowledgements not addressed in strategy

by Carol A Adams Main points: the IFRS Foundation Trustees' response to feedback acknowledges some key findings of research; some matters acknowledged by the Trustees are not (currently) incorporated into their strategy. Research … [Continue reading]

US Council of Institutional Investors taking an interest in SEC position on climate and diversity disclosures

Main points: The US Council of Institutional Investors is considering views on climate change and diversity disclosure.Some key stakeholders have views that might be considered 'yesterday's thinking' in Europe with a limited view of what is … [Continue reading]

Sustainable development as our ‘north star’ in the harmonisation debate

by Carol A Adams Main points: provides a summary of what matters in the debate on the harmonisation of sustainability reporting; sustainable development/ the SDGs are taken as the guiding 'north star'. Definition of sustainability … [Continue reading]

Connecting the COVID-19 pandemic, ESG investing and calls for ‘harmonisation’ of sustainability reporting

by Carol A Adams and Subhash Abhayawansa Highlights: Summarises key materials informing efforts to harmonise sustainability reporting; Analyses approaches of key standard setters; Argues that:financial materiality should not be paramount in … [Continue reading]

Heading in the wrong direction: IFRS and its band

by Carol A Adams Main points: Recent contributions to the sustainability reporting debate are still contradictory.The key 'players' are heading in a direction that will not lead to transformation.Some organisations/individuals are welcoming … [Continue reading]