Now showing items 10-29 of 33

    • Disclosures on stakeholder engagement 

      ACCA Australia and New Zealand; Net Balance Foundation (Association of Chartered Certified Accountants, 2008-03-06) - Report
      Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
    • Disclosures on supply chain sustainability 

      ACCA Australia and New Zealand; Net Balance Foundation; Sustainable Investment Research Institute (Association of Chartered Certified Accountants, 2011-10-09) - Report
      This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of ...
    • Disclosures on water 

      ACCA Australia and New Zealand; Net Balance Foundation; Sustainable Investment Research Institute (Association of Chartered Certified Accountants, 2010-06-08) - Report
      Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies. This report examines the reporting quality of 32 companies from the ...
    • Five minutes on : the carbon we're not counting 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2011-04-27) - Report
      The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.
    • Getting it : expert perspectives on the corporate response to climate change 

      Association of Chartered Certified Accountants; Global Reporting Initiative (Association of Chartered Certified Accountants, 2009-12-25) - Report
      In advance of the UN Climate Change Conference 2009 (COP15), ACCA and GRI interviewed six expert commentators to gain their perspectives on the business response to the challenge of climate change. The results of those ...
    • Going concern? A sustainability agenda for action 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2008-07-01) - Report
      Outlines ACCA's public position on and commitment to the sustainable development and CSR agenda.
    • The green economy : pushes and pulls on corporate China 

      Loh, Christine (Association of Chartered Certified Accountants, 2012-10) - Report
      While China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese ...
    • Improving climate change reporting 

      Association of Chartered Certified Accountants; FTSE Group (Association of Chartered Certified Accountants, 2007-07-01) - Working or discussion paper
      Following on from recent research this paper discusses opportunities and challenges for reporting on climate change in the future and its importance to different stakeholders.
    • Integrated reporting : the influence of King III on social, ethical and environmental reporting 

      Solomon, Jill; Maroun, Warren (Association of Chartered Certified Accountants, 2012-08-16) - Report
      This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental ...
    • Is corporate China ready for the green economy? 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-10) - Report
      This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
    • Is corporate Hong Kong ready for the green economy? 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-10) - Report
      This report summarises the ACCA and WWF Hong Kong roundtable held in Hong Kong on 27 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
    • Is corporate Indonesia ready for the green economy? 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-10) - Report
      This report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
    • Is corporate Singapore ready for the green economy? 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-10) - Report
      This report summarises the ACCA roundtable held in Singapore on 17 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
    • Making a difference at Rio+20 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-05-23) - Report
      This paper provides some background to Rio+20 and the 'zero draft' of the summit agreement, explains the importance of paragraph 24 - concerning the integration of sustainability information into corporate reports - of the ...
    • Narrative reporting : analysts' perceptions of its value and relevance 

      Slack, Richard; Campbell, David (Association of Chartered Certified Accountants, 2008-01-02) - Report
      This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative ...
    • Narrative reporting by UK charities 

      Connolly, Ciaran; Dhanani, Alpa (Association of Chartered Certified Accountants, 2009-01-01) - Report
      This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting ...
    • NGO accountability and aid delivery 

      Agyemang, Gloria; Awumbila, Mariama; Unerman, Jeffrey; O'Dwyer, Brendan (Association of Chartered Certified Accountants, 2009-12-08) - Report
      This study investigated, through the experiences of those operating on NGO aid projects at the local level, the impact of different accounting and accountability mechanisms on the effectiveness of aid delivery. It contributes ...
    • Predicting an uncertain future : narrative reporting and risk information 

      Souabni, Sami (Association of Chartered Certified Accountants, 2011-04-01) - Report
      This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, ...
    • Pursuing environmental sustainability 

      Bebbington, Jan; Barter, Nicholas J. (Association of Chartered Certified Accountants, 2010-05-22) - Report
      This report describes findings from research that was conducted with organisations that have put environmental integrity or ecological sustainability at the core of their mission. The basic assumptions of this research are ...
    • Reporting pre- and post-King III : what’s the difference? 

      Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2012-08-03) - Report
      This discussion paper summarises the findings of the report 'Integrated reporting: the influence of King III on social, ethical and environmental reporting' written for ACCA by Jill Solomon and Warren Maroun. It outlines ...