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]

New approach for businesses seeking to contribute to the SDGs

by Carol A Adams My report outlining a new approach supporting businesses looking to contribute to the achievement of the Sustainable Development Goals (SDGs) has been published today by the International Integrated Reporting Council (IIRC) and … [Continue reading]

Just released: the IIRC’s 2016 Integrated Report – a review

By Carol A Adams The International Integrated Reporting Council (IIRC) has today released its 2016 Integrated Report.  A little late in the year perhaps but it makes up for it in other ways. Right at the beginning the report covers two issues … [Continue reading]

Narrative reporting for financial reports – risk and governance

This second post on narrative reporting for financial reports, focuses on contemporary discussions on: Risk reporting (market, credit, liquidity and estimation risks) Governance reporting Environmental, Social and Governance (ESG) Risk … [Continue reading]

Contemporary issues in narrative reporting for financial reports – the business model

by Carol A Adams There are some interesting contemporary debates in narrative or non-financial reporting.  As ICAS notes  that the term non-financial reporting refers to information which is included in those parts of corporate reports outside the … [Continue reading]

Sustainability Accounting, Management & Policy Jnl accepted into SSCI (Social Science Citation Index)

by Carol A Adams, Founding Editor and Editor-in-Chief Thanks to the Editorial Team, authors, reviewers and the publisher, Emerald, the Sustainability Accounting, Management and Policy Journal (SAMPJ) has been accepted into SSCI (Social Science … [Continue reading]

Conceptualising the contemporary corporate value creation process

By Carol A. Adams The purpose of this paper is to examine and explain the complex interrelationships which influence the ability of firms to create value for their providers of finance and other stakeholders (loosely referred to in practice as … [Continue reading]