Carol A. Adams

• PhD
• Professor at Durham University

The International Integrated Reporting Framework guides companies to consider a broad range of capitals, including non-financial capitals, in the process of value creation and reporting. Companies' approaches to incorporating non-financial capitals into their strategy, decision-making, and value creation have received little attention. This paper e...

Purpose This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as risk reporting is concerned. This is facilitated through analysis of the adequacy of climate- and pandemic-related risk reporting in three industries that are both significantly impacted by the COVID-19 pandemic and are at risk from climate change. The pervasive...

Purpose Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal , the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (...

We critically examine the call for ‘harmonisation’ of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic. We identify three myths that have been promulgated in calls for ‘harmonisation’ that seek to: simplify sustainability report...

This paper revisits Rob Gray’s ([2006]. “Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?” Accounting, Auditing & Accountability Journal 19 (6): 793–819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in t...

Purpose Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars could apply to sustainability assurance research. Through the introduction of theoretical perspectives new to the field, the authors seek to extend current research. Design...

The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of accountability, something that has not been achieved throug...

The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of accountability, something that has not been achieved throug...

Purpose The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this field. In particular, the authors consider the implications of this research for practice, policy and theory following the publication of a...

Purpose The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics. Design/methodology/approach The primary research involves case a...

Purpose 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 “integrated thinking”). In doing so it examines the interrelationships between: environmental, social and governance...

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 services organisation involved interviews and examination of company documents, and their website over the period 2000–2014. The rare longitudinal empiric...

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 paper adopts both a conceptual and content analysis approach to examining the reports of four multi-national corporations – Heineken, Unilever, Glaxo Smith Kline (GS...

Purpose – Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500 companies in the mining, pharmaceutical and chemical industries at two key points in the recent evolution of the UN’s business and human rights agenda. Specifica...

Purpose - The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International Framework and consider how it might develop and be used. In doing so, the paper discusses the implications of the contributions to this special issue in the further developmen...

Sustainable procurement is a growing phenomenon and a key component of organizations’ corporate responsibility and sustainability strategy. The focus of this paper is sustainable procurement (SP) at universities in Australia and the United Kingdom. The study identifies a dearth of academic research into SP at universities and presents actionable in...

SAMPJ has been doing this for five years now and was indexed on SCOPUS in its third year. It has published papers by leading international authors on critical contemporary topics including: accounting and accountability for biofuels; assurance of sustainability and integrated reports; carbon accounting and reporting; corporate community involvement...

This paper sets out the case for integrated reporting and its potential to change the thinking of corporate actors leading to the further integration of sustainability actions and impacts into corporate strategic planning and decision making. It calls for academics to engage with the process and to contribute to the development of new forms of acco...

Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Repo...

Purpose – This article aims to provide a perspective on sustainability reporting and performance management in the university sector making a case for increased accountability, improved (management of) performance and greater innovation in approach. Design/methodology/approach – The author provides a personal perspective drawing on experience in s...

Purpose This paper aims to examine the antecedent factor, top management's commitment to environmental sustainability, for the adoption of a sophisticated internal environmental information system; measured by the broad‐scope, timeliness, aggregation and integration of such information. The paper also seeks to examine whether the availability of su...

Purpose The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the organisation‐society relationship for employee accountability...

Purpose This paper seeks to discuss the role of business academics and business schools in the development of leaders able to respond to climate change and sustainability challenges. Design/methodology/approach The paper captures contributions made during a panel discussion at the First Academic Symposium on Leadership for Climate Change and Susta...

This paper examines the rise and use of balanced scorecard performance measurement systems in Australian government departments. Through a survey of all Australian federal, state and territory government departments we find that Australian government departments include a broad set of financial and non‐financial measures within a balanced scorecard...

Purpose The purpose of this paper is to report on the highlights of the UN Global Compact Leaders Summit, the Principles for Responsible Management Education Global Forum and the Globally Responsible Leadership Initiative General Assembly held in New York and Boston in June 2010. It discusses the potential of the connections and collaborations betw...

This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area for the first time; it is intended as a map for those in the field who would like to adopt a bigger picture for their work and it is intended as a wake-up call to those o...

Purpose The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approach Drawing on the work of the Austrian economist Ludwig von Mises with respect to human (and organisat...

The commonwealth government has again explored the issue of mandatory social and environmental reporting by companies. This paper reviews the for-and-against arguments. We investigate the capacity for Australian organisations to voluntarily provide adequate social and environmental information by undertaking an analysis of current reporting practic...

This paper examines the process of developing key performance indicators (KPIs) for measuring sustainability performance and the way in which sustainability KPIs are used in decision-making, planning and performance management. Interviews were conducted with personnel from four British and three Australian companies. The findings indicate that the...

b>Purpose : – This paper seeks to examine the adoption of an environmental management system (EMS) in government departments involved in one Australian state and identify the key factors that contribute to successful adoption. Design/methodology/approach : – Data were collected through semi-structured interviews conducted with environmental coordi...

Purpose The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga‐Gonzales and Moneva, published in Accounting Auditing & Accountability Journal , Vol. 21 No. 3. Design/methodology/approach The paper provides an analysis and critique of Bebbington et al. , with particular reference to the position it takes on where the...

Purpose The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the contributions in this special issue. Design/methodology/...

Purpose The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in sustainability performance. Design/methodology/approach This research...

Purpose The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social and environmental performance. Design/methodology/approach A postal questionnaire was sent to over one hundred companies in Australia, Germany and in the UK and in...

This paper explores the development of the corporate web site as a medium for sustainability reporting. Drawing upon survey data of corporate web sites in Australia, Germany and the United Kingdom and the experiences of six companies, it seeks to identify how issues of accessibility and functionality of the web site affect web based sustainability...

This paper identifies drivers which are pressurising organisations to adopt corporate social responsibility and produce corporate social reports. The authors discuss what constitutes a good report, some of the problems with current reporting practices, benefits to organisations which produce corporate social reports and the costs to those which do...

This article deals with two concerns in achieving greater accountability in social reports: the lack of completeness of reporting, and the lack of credibility of reports. The article focuses, in particular, on the role of social audits in improving the com-pleteness and credibility of reporting, thereby reducing the audit expectations gap. We sugge...

This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It specifically investigates the level of disclosur...

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting-performance” portrayal gap is a key measure of the extent to which an organisation is accountable to its stakeholders. Al...

We live in a world of immense inequality, poverty and violence. For some the lack of opportunity to achieve their full potential and contribute to a more civilised society is denied them because they look or behave differently, come from the ’wrong’ background, or were simply born in the ’wrong’ part of the world. Many groups, including women, ethn...

Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social, political and economic context). Relatively little prior work...

This paper reports on a study of reporting on ethical issues in the corporate annual reports of the largest UK and German chemical and pharmaceutical companies between 1985 and 1995. The study is both comparative and longitudinal in nature, examining in detail how ethical reporting practices developed differently in two Western nations. Despite the...

The European Commission has long been concerned over the extensive disclosures required by the Securities and Exchange Commission (SEC) in form 20-F. As the IASC moves towards completing its core standards programme to the satisfaction of IOSCO, the debate has centred around the likelihood of its acceptance by the SEC. This paper examines aspects o...

The possibility of measuring and comparing sustainability performance is generally taken for granted in management studies and practices based on the evaluation, selection and ranking of the supposedly best companies in the field. The purpose of this article is to question this basic assumption by analyzing the comparability of sustainability perfo...

UK accounting practice differs from International Accounting Standards (IASs) particularly with regard to amortisation of goodwill, provision for deferred taxation and the accounting treatment of pension costs. Under the core standards programme of the IASC the IASs have emerged closer to US practice. This paper evaluates the profit of those UK com...

This study identifies factors that influence all types of social disclosures. A sample of 150 annual reports from six European countries was examined using content analysis. The results indicate that company size, industrial grouping and country of domicile all influence corporate social reporting patterns. It was found that `super-large' companies...

This paper is concerned with corporate reporting on equal opportunities impact in Britain. Despite various legislation (e.g. The Disabled Persons (Employment) Acts 1944 and 1958 and more recent sex discrimination and race relations acts) and business initiatives aimed at the development of human capital to meet the needs of the market economy (e.g....

In the light of significant changes in the environment facing international business in the last two decades, this paper reports on the results of a survey of international accounting courses in UK universities and polytechnics/colleges. The survey was concerned with the extent of international accounting teaching in undergraduate and postgraduate...

There have been few previous attempts to measure the quality of corporate financial disclosure in less developed countries. Those that do exist have tended to concentrate on describing and measuring the extent or level of disclosure. It is argued that due to: the lack of a regulatory framework and/or enforcement mechanisms; the absence of a stock e...

The IASC has suggested a number of ways by which listed companies could present financial statements that conform with International Accounting Standards (IAS). This paper considers the feasibility and usefulness of those options. In particular, the reconciliation of domestic financial statements to IAS, and the degree of harmonization likely to be...