ACCA, May 2012. This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.
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 Australia and New Zealand with Net Balance Foundation Limited, October 2011. This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.
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.
Predicting an uncertain future: narrative reporting and risk information
This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore
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.
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.
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.
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.
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.
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.
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.
Rachel Jackson, March 2009. This paper discusses how a low carbon economy – one that relies very little on fossil fuels and energy sources with high greenhouse gas emissions – will improve the planet's success rate of tackling the climate predicament.
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.
Pension fund trustees and climate change: one year on
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.
Integrated approaches to environmental sustainability
These case studies were developed to better understand the relationships between environmental management systems, external environmental reporting, stakeholder engagement and drivers of organisational change leading to improved environmental performance.
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.
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.