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- The Operating and Financial Review: A Catalyst for Improved Corporate Social and Environmental Disclosure?
 - Owen, Shaw and Cooper, 2005. Social and environmental issues fall within the ambit 'consider’, rather than compulsory Operating and Financial (OFR) content. So has the opportunity been missed for corporate disclosure of information regarding the social environmental impact and policies of the business? This report discusses the views of UK big business. (Ref: RR-89)
- Pension Fund Trustees and Climate Change: One Year On
- Jill Solomon, 2009. This discussion paper reports the findings of a small, follow up study to a project conducted circa one year earlier and published by ACCA as Pension fund trustees and climate change, research report 106. The follow-up study involves ten interviews conducted in Spring/early Summer 2009, which are not intended to be representative, but rather provide an indication of change in perceptions in a year of economic tumult and rising environmental concerns. Please note that the document is presented as a discussion paper, and not as part of ACCA's research report series.
- Pension Fund Trustees and Climate Change
- Solomon, 2009. This study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change. The findings suggest a substantial gap between theory (in terms of recommendations from the literature) and trustee practice regarding climate change. (Ref: RR-106)
- Pursuing Environmental Sustainability
- Barter and Bebbington, 2010. This report describes findings from research that was conducted with organisations that have put environmental integrity or ecological sustainability at the core of their mission. The basic assumptions of this research are that the ecological health of the planet is essential for human well being, and that the planet's integrity is being compromised, with conventional economic activity being an element in creating the observed problems. (Ref: RR-116)
- NGO Accountability and Aid Delivery
- Agyemang, Awumbila, Unerman, and O'Dwyer, 2009. This study investigated, through the experiences of those operating on NGO aid projects at the local level, the impact of different accounting and accountability mechanisms on the effectiveness of aid delivery. It contributes towards the formulation of NGO accounting and accountability policies that can improve how aid funding is transformed into a reduction in human suffering in impoverished nations. (Ref: RR-110)
- Accounting for Carbon
- Lovell, Sales de Aguiar, Bebbington and Larrinaga-Gonzalez, 2010. This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. (Ref: RR-122)
- An Analysis of European Ethical Funds
- Kreander, 2001. This report offers an illuminating insight into the growth of the ethical investment movement from its formative years to its present important position in the world of finance. The change of emphasis encapsulated in the belief that socially responsible investment not only provides benefit to community but could ultimately add value to the investor is a perception which is clearly recognised. Moreover, the fundamental differences of approach adopted by the various agencies involved in terms of strategies, research and operations is explained in some detail. (Ref: ORP-33)
- Accounting for Biodiversity: A Natural Inventory of the Elan Valley Nature Reserve
- Jones and Matthews, 2000. This report provides a model to help firms account for environmental factors in a meaningful way and explains how it was used on a real site. The model helps firms assign a financial value to their natural assets and encourages firms to undertake a natural inventory at whatever level is appropriate for them. (Ref: ORP-29)
- Towards Corporate Accountablity for Equal Opportunites Performance
- Adams and Harte, 1999. This study examines equal opportunities reporting practice, at a time when firms appear to be recognising its importance to their operations. The report describes corporate reporting practices, offers an explanation of practice, and proposes further developments in reporting. (Ref: ORP-26)
- Equal Opportunity for Women in the Workplace: A Study of Corporate Disclosure
- Grosser, Adams and Moon, 2008. The study compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. It examines the different regulatory and voluntary frameworks relating to corporate reporting on gender equality in the workplace in these countries, and analyses the extent to which regulation and other drivers have encouraged and shaped public disclosure and accountability on this issue. (Ref: RR-120)
- Key Issues in Sustainability Assurance
- Owen, Chapple and Urzola, 2010. This report reviews the value of sustainability assurance statements to readers of company sustainability reports as well as to the reporting companies themselves. It discusses the results of a series of semi-structured interviews which investigated stakeholder perceptions of the 'value added' to the reporting process by the provision of assurance. The report also discusses how the assurance process might be developed in order to promote a greater degree of stakeholder accountability. (Ref: RR-115)
- Narrative Reporting by UK Charities
- Connolly and Dhanani, 2009. This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents. (Ref: RR-109)
- Disclosure Practices and Policies of UK Charities
- Jetty and Beattie, 2009. This study examined the narrative disclosure practices and policies of a sample of large fund-raising and grant-making charities within the UK. Through a combination of holistic content analysis of the form and content of reporting packages and a series of interviews with charity managers it explored the motivations for the disclosure practices observed from the content analysis. The report documents what is reported (practices) as well as why it is so (policies). (Ref: RR-108)
- Narrative Reporting: Analysts' Perceptions of its Value and Relevance
- Campbell and Slack, 2008. This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures. (Ref: RR-104)
- Social and Environmental Reporting and the Business Case
- Spence and Gray, 2007. This report describes an empirical exploration into the motivations underlying social and environmental reporting (SER) in the UK. The results suggest that a business case is a prerequisite for SER, but this also limits the form that SER takes. (Ref: RR-98)
- UK Charity Ethical Investment: Policy, Practice and Disclosure
- Kreander, Beattie, and McPhail, 2006. This report describes the relationship between the objectives of charities and the way in which they invest their funds. It provides best practice examples in the area of charity ethical investment disclosures and suggests ethical investment policy guidelines for charities. (Ref: RR-97)
- FTSE4Good: Perceptions and Performance
- Cobb, Collison, Power and Stevenson, 2005. An examination of FTSE4Good indices, exploring both financial performance as well as perceptions of the indices held by various stakeholders. (Ref: RR-88)
- The Future of Sustainability Assurance
- Zadek and Raynard, 2004. This report provides a review of the current state of sustainability assurance and offers perspectives on where it is going in the future. It also outlines three potential scenarios for assurance in the year 2020. (Ref: RR-86)
- Sustainability Accounting in UK Local Government: An Agenda for Research
- Ball, 2002. The report examins the state of social and environmental reporting in the UK local government sector. It includes a case study of social and environmental reporting in a county council, and consideration is given to the future development of sustainability reporting in the sector. (Ref: RR-78)
- Social and Environmental Reporting and Ethical Investment
- Miles, Hammond and Friedman, 2002. This report examines socially responsible investment (SRI), corporate social and environmental reporting (SER) and stakeholder management in UK corporations. (Ref: RR-77)
- The State of Corporate Environmental Reporting in Ireland
- O'Dwyer, 2001. This research study assesses the current state of external environmental reporting by Irish listed companies and commercial state-sponsored bodies. The report provides an opportunity to review corporate external reporting practices at a time when environmental impacts from all sectors of Irish society are coming under increased scrutiny, particularly with the recent publication of the Irish government’s National Climate Change Strategy. Furthermore, despite widespread research into the extent of external environmental reporting in western Europe, there is little evidence of the nature of its practice in the Republic of Ireland. This project fills this research gap by indicating the current state of practice. (Ref: RR-69)
- Ecological Footprinting Analysis: Towards a Sustainability Indicator for Business
- Chambers and Lewis, 2001. This report presents a practical account of Ecological Footprint Analysis for a business audience and describes the application of the ‘EcoIndex’ methodology to two individual businesses. (Ref: RR-65)
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