A trial balance for sustainability reporting: reconciling the ISSB and the GSSB

by Carol A Adams The IFRS Foundation’s COP 26 announcement of the establishment of an International Sustainability Standards Board (ISSB) would not be a surprise to those following the discussions. Nor would its soaking up of the frameworks and … [Continue reading]

There are no investment returns on a dead planet

by Carol A Adams The recent release by EFRAG of the ‘Climate standard prototype’ highlights the gulf between the approach to sustainability reporting taken by the EU (working with EFRAG, the GRI and now Shift) and that of the IFRS Foundation … [Continue reading]

Let’s put sustainability back into the sustainability reporting debate

by Carol A Adams Main points: presents three possible scenarios as to how "sustainability" reporting might developthe current direction will not facilitate harmonisation or sustainable developmenta modification will facilitate bothtaking a … [Continue reading]

A round up of the key themes from recent events – with links to recordings

by Carol A Adams Main points: Across the world various bodies and organisations are considering what policy development in relation to climate change and sustainable development means to themSummarises some recent events I've spoken at with … [Continue reading]

My response to the IASB’s Exposure Draft on the Management Commentary Practice Statement

To: Andreas Barckow, Chair, International Accounting Standards Board Comment letter on the Exposure Draft on the Management Commentary Practice Statement I appreciate the opportunity to provide feedback on the Exposure Draft.  I have been … [Continue reading]

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]