Banks’ non-financial reporting compared: Which one would you work for? Or buy shares in?

By Carol Adams As non-financial reporting increases in volume and importance to a range of stakeholders, it becomes an important part of any Corporate Reporting course.  Approx. 260 MSc Finance and MSc Accounting students at Durham University … [Continue reading]

Cbus superannuation fund: Annual Integrated Report 2016

By Carol A Adams Cbus superannuation fund (known as a pension fund in some countries) has just released its Annual Integrated Report 2016. The report is Cbus’s second attempt at integrated reporting and the first in which it has referred to the … [Continue reading]

CSR and Accountability in an Age of Digitization

By Carol A Adams "Digitization is the biggest environmentalist ever" according to Timotheus Höttges, CEO Deutsche Telekom in his opening keynote at the CSR conference at Humboldt-Universität zu Berlin. Höttges made a case for digitization as a … [Continue reading]

When interests collide: dealing with stakeholder conflict and other complexities

By Carol A Adams Development in emerging economies such as India is occurring at a rapid pace as the Earth is heading towards climate disaster.  The social and environmental issues are complex, interrelated and sometimes conflicting, particularly … [Continue reading]

How social investment projects started making sense for big companies

Carol A Adams, Durham University; Brad Potter, University of Melbourne, and Jodi York, University of Melbourne Companies are cottoning on to the idea that social investment projects can be good for business even if they don’t show up in the … [Continue reading]

The SDGs, corporate strategy and corporate reporting

by Carol A Adams Following the adoption of the Sustainable Development Goals (SDGs) by Governments in late 2015[1] a number of companies have been thinking about how to incorporate them into their integrated reports and strategies. Novo … [Continue reading]

Exploring the implications of integrated reporting for social investment (disclosures)

by Carol A. Adams, Brad Potter Prakash J. Singh and Jodi York The purpose of this study is to examine the evolution of corporate reporting on social investment activities in the context of a global move toward integrated reporting approaches. The … [Continue reading]

Panel discussion on assurance of sustainability and integrated reports at the GRI conference

The title given by the GRI for this discussion was 'Assurance trends - improving the quality of sustainability data'. But when I'm reading a corporate report, whilst I expect the data to be accurate, its the quality of the internal control, … [Continue reading]

Corporate Respect for Human Rights: meaning, scope and the shifting order of discourse

by Kenneth J McPhail and Carol A Adams This article critically analyses the human rights discourse of thirty Fortune 500 companies in the mining, pharmaceutical and chemical industries at two key points in the recent evolution of the UN’s business … [Continue reading]

The changing portrayal of the employment of women in British banks’ and retail companies’ corporate annual reports

by Carol A Adams and George Harte This paper examines disclosure with respect to gender and employment in the corporate annual reports of major British banking and retail companies during the period 1935-1993. Setting the disclosures in the … [Continue reading]