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]

Accountability and Governance in Pursuit of Sustainable Development Goals: Conceptualising how governments create value

By Subhash Abhayawansa, Carol A Adams and Cristina Neesham Main points: Sets out the national accountability & governance structures required to track a nation's progress on the United Nations Sustainable Development Goal. Draws … [Continue reading]

EU v IFRS: Fundamentally different approaches to sustainability reporting

by Carol A Adams Main points: The IFRS Foundation and EU/EFRAG approaches are opposed in all key aspects.The EU/EFRAG approach is likely to contribute to addressing sustainable development (including climate change). The IFRS Foundation … [Continue reading]

A prototype climate disclosure standard with a flawed conceptual framework

by Carol A Adams At the end of 2020 various organisations jointly released a ‘prototype’ climate-related financial disclosure standard cobbled together in some haste from existing offerings. Whilst anyone familiar with TCFD, integrated reporting … [Continue reading]

Issues, solutions and options for IFRS on sustainability reporting

Focussing on the issues, solutions and options for achieving them rather than the consultation questions posed, Professors Abdelsalam, Craig, Mueller, Slack and myself made this research-informed submission to the IFRS Foundation Trustees for Durham … [Continue reading]