Dafydd is an Accounting Professor at the University of East Anglia.
His research is focused on bridging the gap between environmental policy, and what firms disclose on annual reports. Project details are discussed below.
Background
Limited accounting legislation exists to mandate that firms disclose comparable environmental/biodiversity/ocean climate (EDO) information. This proposal therefore aims to:
- Utilise an automated text-mining algorithm to map the EDO business practices and the reporting activities of international firms.
- For a large sample, determine differences/trends in terms of EDO disclosure (EDOD) comparability/availability/quality.
- Use Neuro linguistic Programming (NLP) to establish an AI generated EDO reporting framework (currently absent from mainstream accounting).
Objective
Provide knwoledge to:
- Societal stakeholders to hold firms accountable based on EDO related business activities.
- Management to reflect on EDO practice, and reporting weaknesses.
- (Accounting) legislators to enhance the robustness of EDO reporting standards.
