Skip to main content

Research Repository

Advanced Search

All Outputs (54)

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.

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.

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.

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.

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.

Institutional drivers of environmental management accounting adoption in public sector water organisations (2019)
Journal Article
Ferdous, M., Adams, C., & Boyce, G. (2019). Institutional drivers of environmental management accounting adoption in public sector water organisations. Accounting, Auditing and Accountability Journal, 32(4), 984-1012. https://doi.org/10.1108/aaaj-09-2017-3145

Purpose: The purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive is... Read More about Institutional drivers of environmental management accounting adoption in public sector water organisations.

Conceptualising the contemporary corporate value creation processes (2017)
Journal Article
Adams, C. (2017). Conceptualising the contemporary corporate value creation processes. Accounting, Auditing and Accountability Journal, 30(4), 906-931. https://doi.org/10.1108/aaaj-04-2016-2529

Purpose: The purpose of this study is to examine and explain the complex interrelationships which influence the ability of firms to create value for their providers of finance and other stakeholders (loosely referred to in practice as ‘integrated thi... Read More about Conceptualising the contemporary corporate value creation processes.

Transformative change towards sustainability: the interaction between organisational discourses and organisational practices (2016)
Journal Article
Narayanan, V., & Adams, C. (2017). Transformative change towards sustainability: the interaction between organisational discourses and organisational practices. Accounting and Business Research, 47(3), 344-368. https://doi.org/10.1080/00014788.2016.1257930

This paper adopts a case study approach to explore the complex process of organisational change towards greater social and environmental sustainability. The case study of a major global financial services organisation involved interviews and examinat... Read More about Transformative change towards sustainability: the interaction between organisational discourses and organisational practices.

Exploring the implications of integrated reporting for social investment (disclosures) (2016)
Journal Article
Adams, C., Potter, B., Singh, P., & York, J. (2016). Exploring the implications of integrated reporting for social investment (disclosures). The British Accounting Review, 48(3), 283-296. https://doi.org/10.1016/j.bar.2016.05.002

The purpose of this study is to examine the evolution of corporate reporting on social investment activities in the context of a global move toward integrated reporting approaches. The paper adopts both a conceptual and content analysis approach to e... Read More about Exploring the implications of integrated reporting for social investment (disclosures).

Corporate respect for Human Rights: meaning, scope, and the shifting order of discourse (2016)
Journal Article
McPhail, K., & Adams, C. (2016). Corporate respect for Human Rights: meaning, scope, and the shifting order of discourse. Accounting, Auditing and Accountability Journal, 29(4), 650-678. https://doi.org/10.1108/aaaj-09-2015-2241

Purpose – Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500 companies in the mining, pharmaceutical and chemical industrie... Read More about Corporate respect for Human Rights: meaning, scope, and the shifting order of discourse.

Exploring metaphors of capitals and the framing of multiple capitals: challenges and opportunities for IR (2015)
Journal Article
Coulson, A., Adams, C., Nugent, M., & Haynes, K. (2015). Exploring metaphors of capitals and the framing of multiple capitals: challenges and opportunities for IR. Sustainability Accounting, Management and Policy Journal, 6(3), 290-314. https://doi.org/10.1108/sampj-05-2015-0032

Purpose The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International <IR> Framework and consider how it might develop and be used. In doing so the... Read More about Exploring metaphors of capitals and the framing of multiple capitals: challenges and opportunities for IR.

Sustainable Procurement in Australian and UK Universities (2015)
Journal Article
Young, S., Nagpal, S., & Adams, C. (2016). Sustainable Procurement in Australian and UK Universities. Public Management Review, 18(7), 993-1016. https://doi.org/10.1080/14719037.2015.1051575

Sustainable procurement is a growing phenomenon and a key component of organizations’ corporate responsibility and sustainability strategy. The focus of this paper is sustainable procurement (SP) at universities in Australia and the United Kingdom. T... Read More about Sustainable Procurement in Australian and UK Universities.

The International Integrated Reporting Council: a call to action. (2015)
Journal Article
Adams, C. (2015). The International Integrated Reporting Council: a call to action. Critical Perspectives On Accounting, 27(3), 23-28. https://doi.org/10.1016/j.cpa.2014.07.001

This paper sets out the case for integrated reporting and its potential to change the thinking of corporate actors leading to the further integration of sustainability actions and impacts into corporate strategic planning and decision making. It call... Read More about The International Integrated Reporting Council: a call to action..