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Describes the process of Investors in People (IIP) accreditation that has helped Pauley Design to develop and retain skilled staff.

Draws on the client‐services manager's personal views of the process.

Describes how the IIP process was carried out, what was involved and the psychological effects on individuals. Highlights the benefits to staff morale.

Demonstrates the effect of the IIP process in maintaining staff confidence and personal and corporate morale at Pauley Design.

Explains how Pauley Design management believes the IIP process and accreditation enables effective induction and training for all staff and gives them the incentive to stay with the company, minimizing the potential loss of skilled personnel.

The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting.

This paper provides a conceptual exploration of the motivation for corporations to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory motivation for such reports.

Within this paper it is argued that part of the motivation for some corporations to increase ESG disclosures is to avoid, or mitigate, the risk of class actions and the associated financial penalties. This paper proposes that in Australia the deterrence impact, and ancillary avoidance behaviour, of civil litigation class action provides a further motivation for improving both corporate ESG disclosure and sustainability performance.

This paper extends the social and environmental accounting (SEA) reporting literature by proposing deterrence theory and avoidance as a corporate motivation for environmental, social and governance (ESG) reporting. Deterrence is proposed as a different, yet complementary, motivation to the oft‐cited variations of stakeholder and legitimacy theory which are dominant in the SEA reporting motivation literature.

‘Nothing’, Winston Churchill assured the readers of Nash's Pall Mall Magazine in 1925, ‘makes a man more reverent than a library’, and to prove his point, imagined a day spent browsing amongst a really large collection of books. Such a day could end only in despair at the sight of the ‘vast, infinitely‐varied store of knowledge and wisdom which the human race has accumulated and preserved’; to read, to admire and to enjoy even a few of the treasures of saints, historians, scientists, poets and philosophers is beyond our time on earth. ‘But if you cannot read them’, he continued,