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]

Five steps to aligning the SDGs with the Integrated Reporting Framework

By Carol A Adams The <IR> Framework provides an opportunity for organisations seeking to respond to the Sustainable Development Goals (SDGs) to get Board level attention for integrating them into strategy and reporting. This article … [Continue reading]

The TCFD recommendations: a missed opportunity for harmonisation?

by Carol A Adams The Task Force on Climate-related Financial Disclosures (hereafter Task Force) was established by the Financial Stability Board (FSB), an international body that monitors the global financial system. Chaired by Michael Bloomberg … [Continue reading]

Rape, society and leadership

by Carol A Adams The day after Trump, a man with multiple allegations of sexual assault against him, was sworn in as President of a democratic nation, a report in the Times included anonymous quotes portraying a shocking picture of society and … [Continue reading]

Changing views from the Board on the meaning of value

by Carol A Adams In this CPA Australia podcast I discuss research which explores the interrelationship which influence corporate ability  to create value as broadly defined by the International Integrated Reporting Council. It discusses … [Continue reading]

Accounting for the Future

An interview with Carol Adams by Chris Sheedy First published by ICAS, the Institute of Chartered Accountants of Scotland. You can view the original article here. Accounting and sustainability are inseparably linked says Professor Carol Adams CA, … [Continue reading]

“93% agree that corporate reporting is critical to capturing the value creation story”

by Carol Adams Breakfast session on the second day of the ICGN-IIRC conference and I was looking forward to some deep insights on ‘How the c-suite sees long-term value creation’.  The discussion started with the highlights of some … [Continue reading]

Transformative change towards sustainability: the interaction between organisational discourses and organisational practices

by Venkateshwaran Narayanan and  Carol A Adams This paper adopts a case study approach to explore the complex process of organisational change towards greater social and environmental sustainability. The case study of a major global financial … [Continue reading]