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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.


True and Fair? How directors should be presenting accounts in the 21st century
Right now, company directors’ reliance on international accounting standards means that sustainability issues are reported separately, if...
Nov 11, 2022


Conceptual Framework for Sustainability Reporting
First published by Capitals Coalition. The Conceptual Framework for Financial Reporting (CFFR) sets out the fundamental concepts for...
Jul 31, 2022
The Imperative to Account for Externalities: Why We Must Bridge the Gap Between Non-Financial and Fi
Jeremy Nicholls and Delilah Rothenberg First published on Medium by the Predistribution Initiative As the world emerges from the...
Apr 20, 2022


GDP isn’t the problem – it’s financial accounting
GDP up, good; GDP down, bad? Not so simple, especially when assessing progress in terms of citizens’ wellbeing. A growing number of ...
Dec 15, 2021
ESG, what can corporates learn from the charities’ reporting framework?
First published by ICAEW We are in the middle of a boom for ESG reporting, driven by the growing realisation of the risks arising from...
May 25, 2021


Disclosing impacts on natural, social & human capital in financial statements
First published by Capitals Coalition. Public calls to redefine capitalism are becoming more common and this paper is being released...
Mar 1, 2021
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