Now showing items 23-33 of 33 starting with L

    • 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 ...
    • Social and environmental narrative reporting : analysts' perceptions 

      Campbell, David; Slack, Richard (Association of Chartered Certified Accountants, 2008-03-22) - Report
      An ACCA research report, Narrative Reporting: Analysts' Perceptions of its Value and Relevance was published in November 2008. The research considered analysts' views on five key elements of narrative reporting, including ...
    • Social responsibility disclosure practices : evidence from Bangladesh 

      Islam, Muhammad Azizul; Deegan, Craig (Association of Chartered Certified Accountants, 2010-10-05) - Working or discussion paper
      This discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying ...
    • The state of sustainability report assurance in the ASX 100 

      ACCA Australia and New Zealand; Net Balance Foundation (Association of Chartered Certified Accountants, 2012-11) - Report
      Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance ...
    • Sustainability reporting matters : what are national governments doing about it? 

      Jones, Hannah (Association of Chartered Certified Accountants, 2010-12-09) - Report
      This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.