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]

KPMG’s approach to valuing externalities: better decisions or fundamentally flawed?

by Carol Adams Approaches to valuing social and environmental activities have recently provided consultants with a new stream of work and academics with something to critique.  Some are genuinely horrified at the prospect of putting a monetary … [Continue reading]

Understanding the importance of values to the sustainability agenda

by Ed Mayo Following the Oxford English Dictionary, values are what matter to us, what motivate us. As such, values have the power to encourage voluntary action and effort that goes beyond the narrow limits of individual self-interest. We have … [Continue reading]

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]