Carol Adams, Professor of Accounting at Durham University Business School, discusses findings from her research into corporate sustainability reporting frameworks and standards, and says a more conceptual framework is needed to help corporates satisfy the needs of all stakeholders.
0:03 Research context
1:16 Myths that have been promulgated in calls for harmonisation
4:24 Conceptual framework
7:39 Pandemic and climate risk reporting
9:53 Overall recommendations for corporate reporting
Carol Adams MSc PhD CA FAICD is Professor of Accounting at Durham University Business School and is an internationally recognised researcher in corporate accounting and reporting and its role in the relationships between business, society and the environment. She is founding editor and Editor-in-Chief of the Sustainability Accounting, Management and Policy Journal.
Link to full biography and list of publications: https://www.durham.ac.uk/staff/business-staff/carol-adams/