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.

Public sector sustainability reporting: time to step it up (2023)
Report
Adams, C. (2023). Public sector sustainability reporting: time to step it up. [No known commissioning body]

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.

Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting (2022)
Journal Article
Adams, C., & Mueller, F. (2022). Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting. Sustainability Accounting, Management and Policy Journal, 13(6), 1310-1333. https://doi.org/10.1108/sampj-10-2021-0436

Purpose: This paper considers the nature of academic engagement with policy and the (lack of) responsiveness by policy makers to the scientific community through the development of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Re... Read More about Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting.

Investors Need Sustainable Development Thinking (2022)
Other
Adams, C. A. (in press). Investors Need Sustainable Development Thinking

Accounting and Sustainability: An Introduction (2022)
Book Chapter
Adams, C. (in press). Accounting and Sustainability: An Introduction. In C. Adams (Ed.), Handbook of Accounting and Sustainability. Edward Elgar Publishing

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting (2021)
Journal Article
Abhayawansa, S., & Adams, C. (2022). Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting. Meditari Accountancy Research, 30(3), 710-738. https://doi.org/10.1108/medar-11-2020-1097

Purpose: This paper evaluates 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 sign... Read More about Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting.

Sustainability reporting and trust in banks (2021)
Other
Adams, C. (in press). Sustainability reporting and trust in banks

The Double-Materiality Concept: Application and Issues (2021)
Report
Adams, C., Alhamood, A., He, X., Tian, J., Wang, L., & Wang, Y. (2021). The Double-Materiality Concept: Application and Issues. Global Reporting Initiative

Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting (2021)
Journal Article
Adams, C., & Abhayawansa, S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives On Accounting, 82, Article 102309. https://doi.org/10.1016/j.cpa.2021.102309

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... Read More about Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting.

Accountability and Governance in Pursuit of Sustainable Development Goals: Conceptualising how governments create value (2021)
Journal Article
Abhayawansa, S., Adams, C., & Neesham, C. (2021). Accountability and Governance in Pursuit of Sustainable Development Goals: Conceptualising how governments create value. Accounting, Auditing and Accountability Journal, 34(4), 923-945. https://doi.org/10.1108/aaaj-07-2020-4667

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 crea... Read More about Accountability and Governance in Pursuit of Sustainable Development Goals: Conceptualising how governments create value.

A prototype climate disclosure standard with a flawed conceptual framework. (2021)
Other
Adams, C. (2021). A prototype climate disclosure standard with a flawed conceptual framework

Sustainable development is too important for political posturing. (2020)
Other
Adams, C., & Cho, C. (2020). Sustainable development is too important for political posturing

Sustainability reporting and value creation (2020)
Journal Article
Adams, C. A. (2020). Sustainability reporting and value creation. Social and Environmental Accountability Journal, 40(3), 191-197. https://doi.org/10.1080/0969160x.2020.1837643

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 sust... Read More about Sustainability reporting and value creation.

Accountants can help meet the Sustainable Development Goals. (2020)
Other
Adams, C. (2020). Accountants can help meet the Sustainable Development Goals

Neurodiversity at work benefits everyone – why companies are hiring autistic people (2020)
Other
Adams, C. (2020). Neurodiversity at work benefits everyone – why companies are hiring autistic people

Asset Securitizations and Bank Stability:Evidence from Different Banking Systems (2020)
Journal Article
Abdelsalam, O., Elnahass, M., Ahmed, H., & Williams, J. (2022). Asset Securitizations and Bank Stability:Evidence from Different Banking Systems. Global Finance Journal, 51, Article 100551. https://doi.org/10.1016/j.gfj.2020.100551

The impact of asset securitization on the risk and performance (i.e. financial stability) of banks, both individually and systemically, is the subject of substantial debate by financial regulators and practitioners. This paper is the first to empiric... Read More about Asset Securitizations and Bank Stability:Evidence from Different Banking Systems.

Europe needs mandatory non-financial reporting to underpin COVID recovery (2020)
Other
Adams, C. (2020). Europe needs mandatory non-financial reporting to underpin COVID recovery

Progress: Engaging with organisations in pursuit of improved sustainability accounting and performance (2019)
Journal Article
Adams, C., & Larrinaga, C. (2019). Progress: Engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing and Accountability Journal, 32(8), 2367-2394. https://doi.org/10.1108/aaaj-03-2018-3399

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 consid... Read More about Progress: Engaging with organisations in pursuit of improved sustainability accounting and performance.

Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives (2019)
Journal Article
Tyson, T., & Adams, C. (2020). Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives. Sustainability Accounting, Management and Policy Journal, 11(2), 291-316. https://doi.org/10.1108/sampj-03-2018-0067

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 introducti... Read More about Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives.