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Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers (2023)
Book Chapter
Wijesinghe, N., Abhayawansa, S., & Adams, C. (2023). Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers. In K. Lee, S. Senaratne, & N. Gunarathne (Eds.), Integrated Reporting (IR) for Sustainability: Business Cases in South Asia. Springer Verlag. https://doi.org/10.1007/978-3-031-41833-4_14

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 capital... Read More about Reporting on Key Performance Indicators Related to Non-financial Capitals: Evidence from Sri Lankan Integrated Report Preparers.

The Failure of Transparency as Self-Regulation (2023)
Journal Article
Vigneau, L., & Adams, C. (2023). The Failure of Transparency as Self-Regulation. Sustainability Accounting, Management and Policy Journal, 14(4), 852-876. https://doi.org/10.1108/sampj-01-2022-0051

Purpose: This article examines the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an instrumental t... Read More about The Failure of Transparency as Self-Regulation.