Endnotes

Report author:
Dr. Martin Farrar
Associate Technical Director
Research and Development — Management AccountingAssociation of International Certified Professional AccountantsEndnotes

‘The Sustainable Development Goals: The Sustainable Development Agenda’, United Nations, accessed 4 July 2022.

The Quality Assurance Agency for Higher Education & Advance HE, Education for Sustainable Development Guidance, 29 March 2021, 8. Accessed ...

‘SASB Standards’, IFRS Foundation, accessed 4 July 2022, ‘GRI Standards’, Global Reporting Initiative, accessed 4 July 2022, World Economic Forum, Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation, September 2020.

Task Force on Climate-Related Financial Disclosures, Guidance on Metrics, Targets, and Transition Plan, October 2021, 4.

Mark Carney, Value(s): Building a Better World for All (London: William Collins, 2021), 403.

David Omand, How Spies Think: Ten Lessons in Intelligence (London: Penguin, 2020), 4.

Jill Atkins and Barry Atkins, ed, The Business of Bees: An Integrated Approach to Bee Decline and Corporate Responsibility (Abingdon: Routledge, 2017), 182.

Martin Farrar, ‘Material issues to stakeholders’, Sustainability and Business — Governance Introduction: Putting the G in ESG,
October 2021.

World Economic Forum, The Global Risk Report 2022: 17th Edition, 11 January 2022, 14.

Rebecca Henderson, Reimagining Capitalism: How Business Can Save The World (London: Penguin, 2020), 141.

Daniel Kahneman, Olivier Sibony, and Cass R. Sunstein, Noise: A Flaw in Human Judgment (London: William Collins, 2021), 168.

‘The Sustainable Development Goals’.

Isabel Rimanoczy, The Sustainability Mindset Principles: A Guide to Developing a Mindset for a Better World (London: Routledge, 2021), 19.

Rimanoczy, The Sustainability Mindset Principles, 20.

Rimanoczy, The Sustainability Mindset Principles, 21.

Rimanoczy, The Sustainability Mindset Principles, 19.

Rimanoczy, The Sustainability Mindset Principles, 14.

Rimanoczy, The Sustainability Mindset Principles, 51.

Mark Gough, ‘The Impact of the Natural Capital and Biodiversity Crisis on the Corporate and Investment Value Chain’, in Extinction Governance, Finance and Accounting: Implementing a Species Protection Action Plan for the Financial Markets, ed. Jill Atkins and Martina Macpherson (Abingdon: Routledge, 2022), 517.

The model diagram and descriptions that make up the ESG organisational maturity journey are based on the Future-Fit Foundation business benchmarking methodology and PwC’s three stages of ESG evolution.

John Elkington, Green Swans: The Coming Boom in Regenerative Capitalism (New York: Fast Company Press, 2020), 149.

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PwC Governance Insights Center, Mind the gap: the continued divide between investors and corporates on ESG, June 2020, 5.

Ian Thomson and Dominic Bates, Urgent Business: Five Myths Business Needs to Overcome to Save Itself and the Planet (Bristol: Bristol University Press, 2022), 151.

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Martin Farrar, ‘International Accounting Day: A Serendipitous Journey Through Our Accounting History’ CIMA blog, 10 November 2019.

Rimanoczy, The Sustainability Mindset Principles, 115.

CIMA, ‘Global accounting leaders call on profession to help address climate change’, 25 February 2020.

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The Quality Assurance Agency for Higher Education & Advance HE, Education for Sustainable Development Guidance, 20–21.

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Mariana Mazzucato, Mission Economy: A Moonshot Guide to Changing Capitalism (London: Allen Lane, 2021), 110.

Paul Polman and Andrew Winston, Net Positive: How Courageous Companies Thrive by Giving More Than They Take (Boston: Harvard Business Review Press, 2021), 7.

Polman and Winston, Net Positive, 30.

James Bridle, Ways of Being: Beyond Human Intelligence (London: Penguin Books, 2022), 178.

‘The Sustainable Development Goals: The Sustainable Development Agenda’, United Nations.

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