Accountability and Audit
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| Internal audit | Investor relations | Corporate social responsibility | Business transparency |Climate change calls for strategic change
Category: Discussion papersDocument type: PDF 217Kb
Author: CIMA
Publication date: 31/03/2008
Talks about the strategic imperative for organisations to adapt their strategy now to embed climate change issues into normal business life before it is too costly or too late.
Accounting for sustainable development performance
Category: Research executive summariesDocument type: PDF 66Kb
Author: J Bebbington
Publication date: 18/12/2006
Explores a variety of responses to the sustainable development agenda, introduces the sustainability assessment model (SAM) and provides a case study of BP. The full report can be purchased through CIMA Publishing.
OFR and sustainability roundtable: examining the impact of the OFR on sustainable development and corporate reporting
Category: Technical reportsDocument type: PDF 103Kb
Author: Danka Starovic and Dr Arlo Brady
Publication date: 01/06/2005
Reports on the discussion of a wide range of experts on the impact of the OFR on sustainability reporting
The mismatch of internal and external social performance reports: four case studies
Category: Research executive summariesDocument type: PDF 58Kb
Author: G Norris and J Innes
Publication date: 21/02/2006
Explores internal information about social performance for four organisations that publish relatively detailed social performance information externally. Suggests ten recommendations for management accountants who wish to implement internal social performance reporting.
Technical Matters
Document type: PDF 724KbAuthor: Kenneth Dogra
Publication date: 20/05/2005
Issue: May 2005
Page(s): 8
In this issue: Accounting for Goodwill, The OFR, Equity Investment, CPM
A no-bull market
Category: FM articleDocument type: PDF 150Kb
Author: Brian Henderson
Publication date: 03/12/2004
Issue: December 2004
Page(s): 3
Whether it's imparting good or bad news, an annual report that tells it to shareholders straight will signal a companies integrity and ultimately benefit share value. As the deadline for complusory operating and financial reviews looms, this is a best practice guide to narrative reporting.
Business transparency in a post-Enron world
Category: Technical reportsDocument type: PDF 153Kb
Author: CIMA Technical Services
Publication date: 17/08/2002
City culture and the behaviour that drives business reporting will need to change fundamentally if faith in capital markets is to be restored. This briefing explores arguments for improved corporate transparency and disclosure, and methods and processes available.
