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Including natural capital in valuation methods

by James Bonner, independent sustainability consultant Other posts in this series of blogs have introduced the concept of materiality, and furthermore discussed the notion that natural capital, the...

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SMEs and environmental/social impacts

By James Bonner, independent sustainability consultant It is not surprising that the majority of initiatives devised to incorporate environmental and social issues into business processes, and indeed...

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The multiple capitals model

by James Bonner, independent sustainability contact As initially introduced in a previous blog post in this series (Natural capital as a material issue) the concept of multiple ‘capitals’ is an...

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Voluntary vs mandatory reporting

By James Bonner, independent sustainability consultant The growing focus on organisations to report on wider ESG (environmental, social and corporate governance) impacts and dependencies – fuelled by...

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Evolution of the annual report

By James Bonner, independent sustainability consultant The annual report has, for a long time, been the most important single piece of published communication of an organisation’s activities and...

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Thinking alike: getting boards in tune with stakeholders

ACCA’s Accounting for the future conference kicked off this morning with a panel debate on how boards and companies need to consider the needs of their stakeholders. Chairing the session was Professor...

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Stock Exchanges driving corporate disclosure

By James Bonner, independent sustainability consultant With an increasing awareness and understanding of sustainability issues growing over the past number of years, the concept of socially responsible...

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Investors influencing accountability

By James Bonner, independent sustainability consultant Traditionally, expectations around improving the sustainability and corporate responsibility reporting of businesses has fallen on, and been...

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Active ownership by investors

By James Bonner, independent sustainability consultant In addition to the wider approaches to advance the consideration of sustainability issues through investment frameworks such as the Equator...

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Perspectives on the green economy

By James Bonner, independent sustainability consultant A central theme in this series of blog posts is the acknowledgement that business, and the wider economy, is inextricably connected to, and...

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