Read my articles and research papers

Here are a selection of articles and research papers that I have either authored or co-written with colleagues.

How close is ISSB's S1 standard to requiring an impact profit and loss account?

ISSB's standard on General Requirements for disclosure of sustainability related financial information is, as we know, aimed at investors...

Bringing a finance mindset into sustainability reporting: What lessons can we learn from the Concept

15 June 2023 First published by AccountingforSustainability Reporting should meet the needs of users For many accountants, we are so...

Accounting is the blind spot of economics

Economic theory depends on accounting – yet it ignores the role of accounting in distributing value. Why does that matter? Because it ...

Assurance for sustainability: who is it really serving?

Assurance of sustainability reports is meant to tell us that the reporting has been done properly. Shouldn’t that question be answered ...

Falling in love with assurance and audit

A series of four blogs on the importance of assurance for sustainability reporting, the risk of adding to green or impact washing if we...

What is the purpose of social value

First published by Social Enterprise UK For those of us who think about social value in the context of the Social Value Act, the idea of...