An ethics code for professionals assuring sustainability reports
by Carol Adams The International Ethics Standards Board for Accountants (IESBA) is developing profession-agnostic ethics and independence standards for sustainability assurance providers and...
View ArticlePublic sector sustainability reporting: time to step it up
by Carol A Adams Public sector sustainability reporting needs a significant step up. In the context of pressing and inter-connected sustainable development issues and national government commitments to...
View ArticleFinance and Sustainability: A podcast, a couple of events and a letter
A podcast (from ICAS) Late last year I had the pleasure of chatting to ICAS (Institute of Chartered Accountants of Scotland) President, Indy Singh Hothi. We discussed how business and leaders are...
View ArticleKeeping up the standard setting momentum
by Carol A Adams I began in the role of Chair of the Global Sustainability Standards Board (GSSB) just over three months ago – a relatively short space of time yet much has happened already. We often...
View ArticleResearch: Digital technologies and sustainability reporting
by Subhash Abhayawansa, Carol Adams, Richard Busulwa and Mark Shying This infographic summarises our key research findings on the use of digital technologies for sustainability reporting. We highlight...
View ArticleThe failure of transparency as self-regulation
by Laurence Vigneau and Carol Adams published in the Sustainability Accounting, Management and Policy Journal This research article examines the existence of a transparency gap between voluntary...
View ArticleAssessing impacts, the starting point for sustainability reporting: GRI and...
by Carol Adams Determining what to report is a first step in sustainability reporting and one of the more time-consuming parts of the process. The good news for GRI reporters who are also required to...
View ArticleThe relevance of impact: no shortcuts on journey to a global sustainability...
by Carol A Adams A central premise to the GRI Standards is to ensure the provision of reported information that enables an organisation and their stakeholders to effectively assess the sustainability...
View ArticleStandards for the financial services sector, economic impact, biodiversity...
by Carol A Adams The GSSB meeting on 14th September will consider:– developing guidance to identify risks and opportunities that arise from an organisation’s impacts– a comparison of GHG emissions...
View ArticleThe future of corporate reporting aligned with sustainable development
by Carol Adams (the views expressed are my own and no agreement by any other party can be assumed) The purpose of this piece to address a few things that have been said over the last few months and set...
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