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Resources collection

A collection of resources from ICAEW, and views from other stakeholders, on issues relating to sustainability, the profession and the wider community.

So what is economic success? Going beyond GDP and profit

This thought leadership project explores what we mean by economic success. It considers the role that GDP and profit play in this, and the potential for broader measures of economic success to help us balance our economic priorities, our social goals and the constraints imposed on us by the natural environment we live in.

Outside Insights: How might we implement a citizen's income?

November 2016, Malcolm Torry

Basic income is a subject that is being discussed in many different spaces these days. This opinion piece by Dr Malcolm Torry, Director of Citizen’s Income Trust, explores four different methods of implementation for a basic income. It is a publication in our Outside Insights series, which gives a platform to alternative opinions.

Outside Insights: Quantifying natural and social capital

November 2015, Adrian Henriques

As businesses and organisations acknowledge the deteriorating state of the natural world and society, they are beginning to quantify natural and social capital to assess their wider impacts. Adrian Henriques provides an interesting discussion into both the use and potential problems of this process, and lays out some guidelines of good practice to ensure that any quantification is carried out in an appropriate way.

Outside Insights: Who should value nature?

December 2014, Dario Kenner

Much of the focus today is on how business quantifies its impact and dependency on nature and within that whether valuation is an appropriate approach.  Dario Kenner, of Why Green Economy?, brings a refreshing new perspective by asking who should value nature because this will ultimately determine how and why it is done.

This publication was launched at Rethinking Capitals: going beyond the financial

Outside Insights: Mapping the Global Transition to the Solar Age

February 2014, Hazel Henderson

In this thought provoking and agenda-setting publication, co-published with Tomorrow’s Company, Hazel Henderson offers a new solution to obsolete frameworks. She advocates a transition to a ‘solar age’ as a pathway to a more green and sustainable economic future.

Outside Insights: Of Markets and Men

July 2012, James Featherby

James Featherby raises thought provoking points about how finance has come to reflect Western thinking that is increasingly individualistic, reductionist, utilitarian, controlling and pragmatic and has set out key principles to change this.

Outside Insights: Beyond Accounting

November 2009, Graham Hubbard

This briefing highlights significant questions that need answers before sustainability reporting gains broad-based acceptance. Who are the target audiences for sustainability reports? How do sustainability reports link to strategy? Can they be comparable across organisations and, perhaps most importantly, what is the impact of sustainability reporting on business practice?

Outside Insights: Qualitative Growth

October 2009, Hazel Henderson and Fritjof Capra

In this thought piece by Fritjof Capra and Hazel Henderson, co-published with Tomorrow’s Company, GDP is questioned as a good measure for growth. It offers a conceptual framework for finding solutions to our current economic crisis that are economically sound, ecologically sustainable, and socially just.

Outside Insights: Competitiveness and Sustainability

October 2008, David Bent

Some business people still think that sustainable business initiatives are just distractions from the real social responsibility of business: making profit. They worry that being ‘socially responsible’ will harm the company’s bottom-line edge and damage the nation’s competitiveness. In this report, David Bent asks if and how environmental issues can be tackled in ways that enhance competitiveness.

Keywords: Building a language of systems change

This publication followed a two-day gathering of the UK’s leading systems entrepreneurs in November 2014 at the Saïd Business School at the University of Oxford. The workshop was designed to help build the lexicon of systems change as a practice.

Sustainability: The Role of Accountants

This report identifies a number of mechanisms by which sustainability may be enhanced and describes the contributions that professionally qualified accountants can make to their effectiveness.

Accounting for Sustainability Summit

Speech to welcome Mark Carney

Welcome speech given by ICAEW Chief Executive Michael Izza to Mark Carney, Governor of the Bank of England, at the Accounting 4 Sustainability summit on 16 November 2016.