Anna Huggins

Integrated reporting and assurance: where can research add value?

Purpose – This paper aims to provide insights into salient issues in the development of the Integrated Reporting ( ) Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated. Design/methodology/approach – The paper takes the form of an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework, and identifying issues that would benefit from future research. ...

The Desirability of Depoliticization: Compliance in the International Climate Regime

The Kyoto Protocol is remarkable among global multilateral environmental agreements for its efforts to depoliticize compliance. However, attempts to create autonomous, arm’s length and rule-based compliance processes with extensive reliance on putatively neutral experts were only partially realized in practice in the first commitment period from 2008 to 2012. In particular, the procedurally constrained facilitative powers vested in the Facilitative Branch were circumvented, and expert review teams (ERTs) assumed pivotal roles in compliance facilitation. The ad hoc diplomatic and facilitative practices engaged in by these small teams of technical experts raise questions about the reliability and consistency of the compliance process. For the future operation of the Kyoto compliance system, it is suggested that ERTs should be confined to more technical and procedural roles, in line with their expertise. There would then be greater scope for the Facilitative Branch to assume a more comprehensive facilitative role, safeguarded by due process guarantees, in accordance with its mandate. However, if – as appears likely – the future compliance trajectories under the United Nations Framework Convention on Climate Change will include a significant role for ERTs without oversight by the Compliance Committee, it is important to develop appropriate procedural safeguards that reflect and shape the various technical and political roles these teams currently play.

Multilateral Environmental Agreements and Compliance: The Benefits of Administrative Procedures

The adoption of administrative procedures in global governance has the potential to foster proper consideration of marginalized actors’ interests, yet risks entrenching the dominance of the well-resourced and powerful. Accordingly, this book proposes a new framework for evaluating the extent to which administrative procedures in the compliance systems of multilateral environmental agreements constrain power and promote regard for the interests of affected states, which are frequently developing and transition countries. This framework is applied to the compliance systems under the Montreal Protocol, the Kyoto Protocol and CITES, which address critical global environmental issues of ozone-layer depletion, climate change and trade in endangered species, respectively. The analysis shows that, under certain conditions, administrative procedures limit the influence of states’ asymmetric power on compliance deliberations. Furthermore, systematic adoption of these procedures increases the opportunities for affected states’ interests to be voiced and considered in compliance decision-making processes.

The ‘I BELONG IN THE LLB’ Program: Animation and promoting law student well-being

This article argues that the growing body of empirical evidence on law students’ high levels of psychological distress creates an imperative for curricular and extra-curricular strategies to address this issue. We highlight recent initiatives at QUT Law School designed to support law student well-being that are informed by insights from positive psychology. In particular, we explain our use of animation, which is an engaging medium to promote students’ appreciation of the importance of psychological well-being in law school and beyond.