The carbon jigsaw

ACCA, 2010. A volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.

Sustainability reporting matters: what are national governments doing about it?

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.

Social responsibility disclosure practices: evidence from Bangladesh

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.

Disclosures on water

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.

Pursuing environmental sustainability

ACCA research report 116, by Barter and Bebbington.

Disclosures on social investment

ACCA and 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.

Getting it: expert perspectives on the corporate response to climate change

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.

Creating value from the shift to a low-carbon economy

Ashridge, December 2009. ACCA is pleased to publish the shortlisted entries from the Ashridge Sustainable Innovation Award 2009. The Award was established to further debate about questions of responsible and sustainable business practice, and to do so in a way accessible to a wide audience, particularly to business leaders and public policymakers.

NGO accountability and aid delivery

ACCA research report 110, by G. Agyemang, M. Awumbila, J. Unerman and B. O'Dwyer.

High-impact sectors: the challenge of reporting on climate change

ACCA and GRI, December 2009. The business world’s response to climate change is examined in detail in this four-part joint report. Launched at the COP15 Climate Change Summit, the report provides an insight into the degree to which large companies around the world from the 15 most high-impact industry sectors have begun to disclose their greenhouse gas (GHG) emissions and their strategies for reduction. The report includes an analysis across high-impact industry sectors from 2003-08 and a separate analysis of 2008 carbon reporting disclosures in the BRIC countries and South Africa.

HFMA briefing: carbon reduction in the NHS

December 2009. HFMA briefing sponsored by ACCA.

Reporting on the long-term sustainability of public finances

Comments from ACCA to the International Public Sector Accounting Standards Board, April 2010.

Exposure draft of proposed amendments to the FReM sustainability reporting

Comments from ACCA to HM Treasury, November 2009.

Public financial management and the PFM international architecture - a whole system approach

Comments from ACCA to the International Public Sector Accounting Standards Board, November 2009.

Adaptation - climate change briefing paper

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.

Governance and management - climate change briefing paper

Prepared by EIRIS, October 2009. A critical issue for companies. Where robust and transparent sustainability and climate change governance practices are embedded into corporate strategy, companies are more likely to be able to manage the risks and maximise the opportunities presented by climate change.

Taxation - climate change briefing paper

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.

Investment - climate change briefing paper

Prepared by Trucost, October 2009. Investor action to address risks and opportunities linked to greenhouse gas emissions is barely off the starting block.

Mitigation - climate change briefing paper

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.

Disclosures on stakeholder engagement

AACA Australia and New Zealand with Net Balance Foundation Limited, 2007. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

Disclosures on human capital management

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.

Disclosures on climate change

ACCA Australia and New Zealand with Net Balance Foundation Limited, 2007. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.