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.

Conceptual Framework for Sustainability Reporting

First published by Capitals Coalition. The Conceptual Framework for Financial Reporting (CFFR) sets out the fundamental concepts for...

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...

Reparations are long overdue – accountancy must change to repair the mess it helped to create

Historic abuse of human rights is hardwired into our financial accounting systems, says our columnist. So-called solutions are merely...

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 ...

Financial accounting is failing us all. Could a gender lens help?

Our financial accounting systems were designed by white men, for white men – and those systems are contributing to an “almost...

Go figure: why public accounting doesn't add up on social value

Accounting in the public sector should be all about serving the public interest, right? But what if the current system overlooks people’s...