All corporate social responsibility (CSR) publications

Jill Solomon and Warren Maroun, August 2012. This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.

Spence, Agyemang and Rinaldi, July 2012. This report describes the potential for further widening SMP advice provision to include the topic of environmental sustainability. Sustainability and CSR have been identified as emergent key issues for the accountancy profession, alongside the importance of addressing SME needs. (Ref: RR-128)

ACCA, May 2012. 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 zero draft, the possible changes to paragraph 24 from zero draft to final agreement, and ACCA and others' opinions.

ACCA, November 2011. This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.

ACCA Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report examines the human rights governance, risk management and reporting quality of companies in the ASX 100. The report focuses predominantly on the 47 companies in the ASX 100 identified by CAER as having high-risk exposure to human rights issues, on the basis they are operating in countries with human rights concerns. The report also addresses, in brief, the approach of the remaining 53 ASX 100 companies not operating in countries of concern but with potential exposure to other human rights risks.

The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.

Alan Knight, April 2011. 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 credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to governments and business to encourage the widespread use of Scope 3 reporting.

Hannah Jones, December 2010. 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.

Muhammad Azizul Islam, and Craig Deegan, 2010. 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 companies - Nike and H&M, and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.

ACCA Australia and New Zealand with Net Balance Foundation Limited, 2010. 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 ASX 50. Inclusion was based on companies' requirements for significant quantities of water for their operations, supply chain and product-use areas.

ACCA Australia and New Zealand with Net Balance Foundation Limited, 2010. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

ACCA, December 2009. 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 interviews are presented as a series of short essays in this publication.

Agyemang, Awumbila, Unerman, and O'Dwyer, 2009. 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 towards the formulation of NGO accounting and accountability policies that can improve how aid funding is transformed into a reduction in human suffering in impoverished nations. (Ref: RR-110)

ACCA, December 2009. 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 interviews are presented as a series of short essays in this publication.

Prepared by Acclimatise, October 2009. Climate change adaptation means recognising what is happening to our climate on a global and local scale, and developing strategies to manage the risks that this presents is crucial to the growth, development and continuing success of any organisation.

Professor Paul Ekins, October 2009. A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.

Prepared by the Carbon Trust, October 2009. Climate change mitigation entails finding ways to reduce the greenhouse gas emissions that cause climate change. Ways of mitigating climate change include reducing demand for emissions-intensive goods and services, increasing efficiency gains, increasing use and development of low-carbon technologies, and reducing non-fossil fuel emissions.

Solomon, 2009. This study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change. The findings suggest a substantial gap between theory (in terms of recommendations from the literature) and trustee practice regarding climate change. (Ref: RR-106)

Vicky McAllister, July 2009. ACCA held the third in a series of ‘Friday Forums’ on Friday 17 July 2009, on US climate change policy. The key points raised at the event are summarised in this paper.

ACCA Australia and New Zealand with Net Balance Foundation Limited, May 2009. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

Rachel Jackson, March 2009. Discusses the radical changes needed to sustain corporate activity while reducing our impact on the changing climate, addressing the needs of a demanding society and reflecting global movements towards greater accountability and responsibility.

Vicky McAllister, March 2009. ACCA held the first in a series of ‘Friday Forums’ on Friday 13 March 2009 on water footprinting. The key points raised at the event are summarised in this discussion paper.

Jill Solomon, 2009. This discussion paper reports the findings of a small, follow up study to a project conducted circa one year earlier and published by ACCA as Pension fund trustees and climate change, research report 106. The follow-up study involves ten interviews conducted in Spring/early Summer 2009, which are not intended to be representative, but rather provide an indication of change in perceptions in a year of economic tumult and rising environmental concerns. Please note that the document is presented as a discussion paper, and not as part of ACCA's research report series.

ACCA Australia and New Zealand with Net Balance Foundation Limited, August 2008. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

Campbell and Slack, 2008. 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 and environmental disclosures. Due to the significant interests ACCA has in corporate transparency with regards to sustainability, this specific part of the research has been highlighted in this paper. The other parts of the research have been summarised only.

ACCA Australia and New Zealand with Net Balance Foundation Limited, 2008. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

ACCA/FTSE Group, July 2007. 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.

Connolly, Dhanani, and Hyndman, May 2013. This report reviews the top 100 UK fundraising charities and the accountability information they make available to stakeholders.

ACCA and the Net Balance Foundation, November 2012. 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 standard. This report also provides insights into assurance trends within industry groups and the types of sustainability data being assured.

Judy Kuszewski and Yasmin Crowther, October 2012. Canada has a complex relationship with the global efforts to move to a green economy. Its policymakers and business leaders need to balance the country’s vast natural resources and the economic growth that they can foster, with the need to develop in a low-carbon, resource-efficient and socially inclusive manner. This report explores what the green economy means to Canada, with a particular focus on Canadian companies and the accountancy profession.

ACCA, October 2012. This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

ACCA, October 2012. This report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.

Christine Loh, October 2012. While China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese government are acutely aware of. This report explores the efforts that are being made to transition to a more sustainable path, a greener economy, and the impacts these efforts are having on businesses operating in China.