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World Accounting Report

Editorial

This month's issue features an interview with Professor Carol Adams, who is a UK-qualified chartered accountant, Emeritus Professor at Durham University Business School and currently serves as chair of the Global Sustainability Standards Board (GSSB), the standard-setting body of the Global Reporting Initiative (GRI). After qualifying with KPMG, Professor Adams soon moved from business to academia, and in the interview she explains what motivated her to do this and why she decided to focus on sustainability issues at a time when they were considered far removed from a mainstream area of focus. A Kenyan proverb says that "Earth is not a gift from our parents, it is a loan from our children", reflecting the idea that we are all accountable to the next generation for our actions, and Professor Adam's passionate advocacy of social justice has been a common thread throughout her career. In particular, she strongly believes that it is by requiring companies to report on their actions that they can be held accountable for them. Her thinking is both conceptual and pragmatic, and blends methodologies that are inherent to her professional background as a chartered accountant, and best practices identified from her extensive research and practical advisory roles.

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