Materiality in reporting integration in South Africa: A natural language processing analysis (South African Journal of Economic and Management Sciences 28/1, 2025)
Materiality in reporting integration in South Africa: A natural language processing analysis (South African Journal of Economic and Management Sciences 28/1, 2025) Applying NLP to assess materiality and the level of integration in the disclosures of leading / lagging listed corporations, co-authored with Hans-Peter Bakker and Nadia Mans-Kemp.
The role of management accounting in human capital management: Lessons from the services sector (South African Journal of Business Management, 55/1, 2024)
The role of management accounting in human capital management: Lessons from the services sector (South African Journal of Business Management, 55/1, 2024) Based on my interviews with executive managers from a leading Dutch bank and German software firm, perspectives on the role of MA including alignment of goals-objectives-targets-KPIs and soft management controls.
Management Accounting for Human Capital at SAP (Management Accounting Quarterly 23/1, 2021)
Management Accounting for Human Capital at SAP (Management Accounting Quarterly 23/1, 2021) Based on my research and interviews at SAP, exploring its human capital analytics, dashboarding, and mapping the business case for investment in human resource assets before and after Covid disruption.
The CFO as Value Creator (Institute of Management Accountants, New Jersey 2020)
The CFO as Value Creator (Institute of Management Accountants, New Jersey 2020) Co-authored with Shari Littan, Kristine Brands & Brad Monterio, based on interviews with finance executives world-wide.
Linking integrated reporting quality with sustainability performance and financial performance (South African Journal of Economic and Management Sciences 23/1, 2020)
Linking integrated reporting quality with sustainability performance and financial performance (South African Journal of Economic and Management Sciences 23/1, 2020) Co-authored with Nadia Mans-Kemp, comparing integrated reporting quality, ESG performance and financial performance of JSE 100.
The Blueprint for New Accounting
The Blueprint for New Accounting (Reporting 3.0 Accounting Blueprint, Berlin 2018) Lead author, with Carol Adams as chapter contributor, of the blueprint on accounting in 20 years time, encompassing financial, management & sustainability accounting.
The sustainability reporter
The sustainability reporter: A deep dive into the challenges and benefits of new corporate reporting processes (BSD and Thomson Reuters Checkpoint – White Paper, New York 2017) Co-authored with Shari Littan, including feedback from our survey of leading corporate reporters world-wide.
Making Investment Grade
Making Investment Grade: The Future of Corporate Reporting (Centre for Corporate Governance – USB, Deloitte and UNEP, 2012) Edited and concluded collection of contributions from 20 international experts in the fields of corporate reporting, investment and governance on new trends in capturing and communicating value.
Sustainability Reporting at Crossroads
Sustainability Reporting at Crossroads: Reporting Trends Survey (Utopies Consulting, 2012) With Romain Brillie and Nicolas Delange as lead authors, benchmarking of sustainability reports by 56 corporations, interviews with 28 sustainability experts, investors and communications specialists, and national emerging market reviews provided by partners from Brazil, India, China and South Africa.
The Economics of Ecosystems and Biodiversity in Business and Enterprise
The Economics of Ecosystems and Biodiversity in Business and Enterprise (Earthscan 2011) – Measuring and Reporting Biodiversity and Ecosystem Impacts and Dependence, Chapter 3 Lead co-author with Sean Gilbert (GRI) and William Evison (PricewaterhouseCoopers). Contribution to the TEEB Business report, on integration of ecosystems data in information management, accounting and reporting, investment decision-making.