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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.
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...
Aug 30, 2024
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...
Sep 18, 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 25, 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...
Jul 17, 2023
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...
Feb 27, 2023
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