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.

Aug 30

Externalities are a choice: why society should expect company directors to take impact responsibility

By expressing issues such as low pay or overuse of carbon as 'externalities', we have let company directors, their auditors and investors...

Jul 2

Why global accounting standards need an urgent gender lens overhaul

From aircraft safety to finance, we live our lives by standards. But so many of these standards are based on decades old principles that...

Sep 18, 2023

Must accounting standards change to meet the SDG targets

Article based on an interview with ICAEW Insights. First published in ICAEW Insights September 2023 The UN Sustainable Development Goals...

Jul 25, 2023

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...

Jul 17, 2023

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...

Apr 27, 2023

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 ...