Skip Navigation
top stories
Sustainability research
- RR110 - NGO Accountability and Aid Delivery
- 22 Sep 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.
- RR109 - Narrative Reporting by UK Charities
- 16 Sep 2009
- 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 documents.
- RR106 - Pension Fund Trustees and Climate Change
- 27 Aug 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.
- RR102 - Equal Opportunity for Women in the Workplace: A Study of Corporate Disclosure
- 04 Dec 2008
- The study compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. It examines the different regulatory and voluntary frameworks relating to corporate reporting on gender equality in the workplace in these countries, and analyses the extent to which regulation and other drivers have encouraged and shaped public disclosure and accountability on this issue.
- RR104 - Narrative Reporting: Analysts' Perceptions of its Value and Relevance
- 27 Oct 2008
- 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.
- RR98 - Social and environmental reporting and the business case
- 17 Mar 2008
- This report describes an empirical exploration into the motivations underlying social and environmental reporting (SER) in the UK. The results suggest that a business case is a prerequisite for SER, but this also limits the form that SER takes.
- RR97 - UK charity ethical investment - policy, practice and disclosure
- 08 Dec 2006
- This report describes the relationship between the objectives of charities and the way in which they invest their funds. It provides best practice examples in the area of charity ethical investment disclosures and suggests ethical investment policy guidelines for charities.
- RR88 - FTSE4Good - perceptions and performance
- 07 Sep 2005
- An examination of FTSE4Good indices, exploring both financial performance as well as perceptions of the indices held by various stakeholders.
- RR86 - The future of sustainability assurance
- 07 Sep 2004
- This report provides a review of the current state of sustainability assurance and offers perspectives on where it is going in the future. It also outlines three potential scenarios for assurance in the year 2020.
- RR78 - Sustainability Accounting in UK Local Government - An Agenda for Research
- 06 Nov 2002
- The report examins the state of social and environmental reporting in the UK local government sector. It includes a case study of social and environmental reporting in a county council, and consideration is given to the future development of sustainability reporting in the sector.
- RR65 - Ecological Footprinting Analysis - Towards a Sustainability Indicator for Business
- 12 Feb 2001
- This report presents a practical account of Ecological Footprint Analysis for a business audience and describes the application of the ‘EcoIndex’ methodology to two individual businesses.
- ORP29 - Accounting for biodiversity - a natural inventory of the Elan Valley Nature Reserve
- 07 May 2000
- This report provides a model to help firms account for environmental factors in a meaningful way and explains how it was used on a real site. The model helps firms assign a financial value to their natural assets and encourages firms to undertake a natural inventory at whatever level is appropriate for them.
- ORP26 - Towards corporate accountablity for equal opportunites performance
- 07 Nov 1999
- This study examines equal opportunities reporting practice, at a time when firms appear to be recognising its importance to their operations. The report describes corporate reporting practices, offers an explanation of practice, and proposes further developments in reporting.
- RR57 - Making values count:contemporary experience in social and ethical accounting, auditing and reporting
- 07 Oct 1998
- This report explores current practice in social and ethical accounting and sets out the practical tools for assessing and improving quality in this emerging field. These tools may also provide some guidelines for future standards in this field.
- RR48 - Business Conceptions of Sustainability and the Implications for Accountancy
- 07 Jun 1996
- Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. This report examines how sustainable development will affect both business and accountants.
- RR41 - Environmental, Employee and Ethical Reporting in Europe
- 05 Feb 1995
- A study of the disclosure of social information in the annual reports of 150 of the largest European companies, focusing on environmental, employee and ethical information.
- RR39 - Social and Environmental Accounting Education in British Universities
- 07 Oct 1994
- How much social and environmental accounting are students in British universities exposed to in their accounting degrees? This report explores the aims of such teaching, the nature of the material covered and reasons for neglecting these subjects.
