Environmental, social, and governance Management and Measurement Group

Substantial attention is being given to how environmental, social, and governance-related aspects are mainstreamed into the management, measurement, and reporting practices of organizations and their impact.

Linking environmental, social, and governance-based performance measures to external reporting poses questions about how management and accounting practice should adapt or develop to contend with changing expectations.

 

The group considers carbon and other climate-related measurements and risks, including implications for management, financial accounting, and corporate governance, as well as developments in natural capital, intellectual capital, and other externalities. Research within this stream analyzes the impacts (behavioral, market, etc.) of emerging forms of corporate reporting and other disclosures (GRI - Global Reporting Initiative, IR - International Relations, SDGs – Social Development Goals).

 

The relationship between international and national regulation and the behavior of businesses, social enterprises, and public sector organizations are other topics of investigation. Given the complexity of personal and organizational ethical behavior, accounting ethics is at the Centre of our reflections in this field of research.