Now showing items 1-20 of 33

  • Disclosures on climate change 

    ACCA Australia and New Zealand; Net Balance Foundation (Association of Chartered Certified Accountants, 2007-05-04) - Report
    Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • 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.
  • 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 ...
  • Disclosures on human capital management 

    ACCA Australia and New Zealand; Net Balance Foundation (Association of Chartered Certified Accountants, 2008-03-04) - 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 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.
  • 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 ...
  • 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.
  • Anti-bribery and corruption reporting disclosures 

    ACCA Australia and New Zealand; Net Balance Foundation (Association of Chartered Certified Accountants, 2008-08-05) - Report
    Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • Disclosure practices and policies of UK charities 

    Jetty, Juliana; Beattie, Vivien (Association of Chartered Certified Accountants, 2009) - Report
    This study examined the narrative disclosure practices and policies of a sample of large fund-raising and grant-making charities within the UK. Through a combination of holistic content analysis of the form and content of ...
  • 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 ...
  • ACCA's 'Meet the winners and judges' reporting workshop 

    Association of Chartered Certified Accountants (Association of Chartered Certified Accountants, 2009-01-02) - Report
    This document outlines the key points of the reporting workshop held as part of the 2008 ACCA UK Awards for Sustainability Reporting. It discusses the reporting recommendations made for 2008 by the Awards judges.
  • Disclosures on corporate governance 

    ACCA Australia and New Zealand; Net Balance Foundation (Association of Chartered Certified Accountants, 2009-05-11) - Report
    Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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.
  • 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, ...
  • The carbon we're not counting : accounting for Scope 3 carbon emissions 

    Knight, Alan; Jackson, Rachel (Association of Chartered Certified Accountants, 2011-04-01) - Report
    This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in ...