Information
UNCTAD -ISAR
UNCTAD-ISAR initiated in 2003 the project on Corporate Responsibility indicators. Nancy kamp Roelands chaired the group of experts in this project and has wrote annually papers on stakeholder information needs, guiding principles for reporting on corporate responsibility indicators in the annual report and the kind of indicators and how they need to be measured and reported. This resulted eventually in the UNCTAD-ISAR publication on corporate responsibility indicators. Th publication can be downloaded on www.unctad.org
In addition she and her team performed reseach on how the top companies in the top 10 emerging markets reported on these Corporate Responsibility indicators. The research results were presented at UNCTAD-ISAR's 25th session and can be dowloaded on www.unctad.org.
Also research was performed on how the top 100 companies listed in the World Invesment Report (WIR) reported on their Carbon Emission Policy, Management and Performance. The research was presented at UNCTAD-ISAR's 26th session and can be downloaded on www.unctad.org.
Royal NIVRA
Nancy Kamp-Roelands was a researcher/project leader working at Royal NIVRA from 1997-2000 and after that on a project basis. In this capacity she built out Royal NIVRA's thought leadership in the area of sustainability. She wrote Royal NIVRA's environmental policy, represented Royal NIVRA in the European Federation of Accountants, The International Federation of Accountants, the European Sustainability Reporting Awards and the ACC Award of Royal NIVRA. She wrote several research papers for Royal NIVRA (on environmental management, on sustainability reporting and assurance, see also the section publications), but also the criteria for the ACC Award.
Later she was a member of the advisory panel of Royal NIVRA's project on non-financial information.
Limperg institute
Nancy Kamp-Roelands and Jan Jaap Bouma worked in 1997 on a publication that relates ISO 14001 to the concept of Internal Control according to COSO and applied this concept to a case study in the chemical sector. ISO 14001 provides a basis for an environmental management system, but the requirements on reliable information as a basis for management decisions and external transparency are not well adddressed in ISO 14001. By combining the two types of management systems a rich basis for environmental management is created. The results were published in a Limperg Instutute publication: Kamp-Roelands, A.E.M. en J.J. Bouma (1999), De kwaliteit van milieu-informatie, in hoeverre is ISO 14001 toereikend? (The quality of environmental information, to what extent is ISO 14001 sufficient)
IFAC - IAASB
Providing Assurance on Carbon Emission Information
In the light of the increasing importance of taking action against climate change, companies and other organisations formulate policies and provide informaion on how they have reduced their environmental footprint. In this regard the reduction of carbon emission and other related green house gas emissions is key.
Increasingly companies publish either on a voluntary or on a mandatory basis information on their carbon emissions. In some jurisdisdictions there is a system of tradeable emission rights where the rights in relation to emitting carbon result in a financial value. There is increasingly a need for assurance on the reliability of information on carbon emissions.
As a result IFAC-IAASB has initiated a project on assurance in relation to carbon information. I was a member of the working group until early 2010 and am now a member of the experts providing comments to working drafts. At the beginning of the project Roundtables were been held in Australia, North America and Europe (hosted by FEE).
For more information see www.ifac.org
Former projects
This section provides an overview of the former projects in which Nancy Kamp-Roelands was involved
ESRA
The European Sustainability Reporting Awards (Formely the European Environmental Reporting Awards) was founded by Royal NIVRA, ACCA (UK) and FSR (Denmark) in 1996 and started to evaluate environmental reports from reporting year 1995. From that time on an increasing number of accountancy institutes started their individual awards schemes in line with this award and joined to make it a truely European Award. Nancy Kamp-Roelands was involved since its inceneration and acted as a judge and one year as the chair of this Award. Together with ACCA she wrote the annual judges report that was published in regard to this award.