Journal rankings: A response to the draft ABDC list

by Carol A Adams Main points: This post sets out my response to the ranking of the Sustainability Accounting Management and Policy Journal (SAMPJ) in the draft 2019 ABDC journal ranking list.Various citation metrics and additional data … [Continue reading]

Have your say on recommended SDG Disclosures

By Carol A Adams Main points: The sustainable development issues addressed by the UN SDGs will impact on long term business success.Businesses, asset owners and asset managers are incorporating the risks and opportunities they bring into their … [Continue reading]

Evidence of the take up of integrated reporting

Main points: Most integrated reporters reference the GRI Standards Integrated reporting is popular among SMEs 85% of self-declared integrated reporters discuss at least four capitals Japan is catching up with South Africa in terms of the … [Continue reading]

Institutional drivers of environmental management accounting adoption in public sector water organisations

by Mohammad Imtiaz Ferdous, Carol A Adams and Gordon Boyce The paper examines the influences on adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on … [Continue reading]

The Sustainability Accounting, Management and Policy Journal (SAMPJ): The next ten years

by Carol A Adams Main points: academic research in sustainability accounting, management and policy must find solutions to sustainable development issues more research is needed that supports the achievement of the UN Sustainable … [Continue reading]

‘Harmonisation’ or dumbing down non-financial reporting?

by Carol Adams Main points: The key non-financial reporting frameworks deal with different issues and serve different audiences "Harmonisation" appears to mean simplification but the complexities facing business require a multi-faceted … [Continue reading]

ASX 100 rated on their SDG communications

by Carol A Adams Main points: ASX 100 rated on their self-proclaimed steps to contribute to the UN SDGs (along with the FTSE 250) Banking sector in the lead – in communicating at least Australian Senate Enquiry recommends that the … [Continue reading]

How to report on the SDGs

by Karen McWilliams Main points: The Senate Inquiry into Sustainable Development Goals (SDGs) has published 18 recommendations for Australia The Corporate Reporting Dialogue have released a position paper supporting the development of … [Continue reading]

Weighing the future cannot be a technical, bureaucratic exercise

by Carol Adams Main points: You can't reduce materiality determining to a bureaucratic and technical process How you measure something can bring unintended consequences Some managers are able to weigh up complex issues with opposing … [Continue reading]

What next for the TCFD recommendations? An interview with Russell Picot

by Carol Adams Main points: Support for disclosures being made mandatory Mark Carney established the TCFD to price climate change risks into capital markets Ignoring climate change risks presents risks to the financial system Speed … [Continue reading]