“All is not yet quite lost, but this really is the final call”

by Carol A Adams In a speech at St James’ Palace last month, His Royal Highness, Prince Charles said: "All is not yet quite lost, but this really is the final call." Speaking about climate change, he noted: having tried for so long to warn of the … [Continue reading]

Understanding key stakeholder perspectives in non-financial reporting

by Xinwu He Financial reporting has long been the major topic in Corporate Reporting courses. Traditionally, students who are trained as accountants are taught to do correct accounting treatments, produce financial statements, calculate financial … [Continue reading]

Towards better social and environmental impact reporting

by Carol A Adams Main points: Standards and guidance concerned with reporting on social and environmental issues are coalescing The UK Government seeks to increase social and environmental impact reporting The UN Sustainable Development … [Continue reading]

Let’s Talk Value: How Universities Create Value for Students, Staff and Society

Main points: Universities contribute to solving the world’s challenges and improving future workforce skills A focus on value for money, efficiency and outputs sells universities short Integrated reporting has improved university decision … [Continue reading]

Social impact, the Sustainable Development Goals and Integrated Reporting

by Carol A Adams Main points: Asset managers, Baillie Gifford, and asset owners, Cbus Superannuation Fund are seeking to report contribution to the UN Sustainable Development Goals (SDGs) Measuring and managing social impact and … [Continue reading]

UK FRC calls for consideration of climate change risk and importance of stakeholders to value creation

by Carol A Adams Main points: Acknowledgement that climate change presents risks for companies Recognition that stakeholders are important to the long-term success of a company Support for increasing integration of non-financial … [Continue reading]

ASX consultation on Corporate Governance Principles

by Carol A Adams Main points: 'Social licence to operate' is inappropriate as a frame for determining climate change and other sustainability risks Boards should identify sustainable development risks in their external environment … [Continue reading]

UK Green Finance Inquiry report concludes climate change risk reporting should be mandatory

by Carol A Adams Main points: Pension fund Trustees have a Fiduciary Duty to consider long term financial risks of climate change There's a lack of regulatory mechanisms in place to ensure climate change risks are incorporated into … [Continue reading]

Debate: Integrated reporting and accounting for sustainable development across generations by universities

by Carol A Adams This article aims to stimulate debate on how integrated thinking and reporting can contribute to value creation for university stakeholders and achievement of the Sustainable Development Goals. Universities have significant … [Continue reading]

Pension funds adopt strikingly different approaches to climate change risk

by Carol Adams Pension funds invest for the long term and scientists have concluded that climate change poses a significant risk to all aspects of life, including water, food and energy security.  The implications for business are significant and … [Continue reading]