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Re-aligning the capital markets for today’s needs

8 February 2017

In December 2016, the IIRC’s official conference, in partnership with the International Corporate Governance Network (ICGN), brought together 400 people from over 30 countries around the world. Following our introductory conference article in last month’s newsletter, here we report on the key messages, issues and debates arising from Plenary One, which focused on ‘Aligning the …

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Measuring Relationships: a route to competitive advantage and reduced risk

6 February 2017

Corporate failures and scandals often have deep relational roots. So too does success, for the essence of any business is to invite people into relationship as investors, customers, employees or suppliers and to make such relationships more valuable. Yet, as the authors of The Relational Lens recently published by Cambridge University Press point out, these …

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Is Relational Capital the same as Reputation?

27 January 2017

It is certainly true that your business is impacted by people’s perception of it; people such as employees, customers, suppliers, regulators and society in general.  But relational capital is more than reputation.  It is also about the structure and configuration of your company’s relationships. Being clear about what we mean and don’t mean by relational …

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Quality Discovery and <IR>

26 January 2017

For a growth investor like Comgest, focusing on quality is one of the very few practical approaches to increase our odds of investing in companies that will indeed profitably outgrow expectations already priced in their shares. Notwithstanding the tendency of investors to look for simple answers to complex questions, companies can certainly do a better …

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Classifying Assets within Relational Capital

25 January 2017

Just as there are specialist in the structuring and management of financial capital, human capital, natural capital and even intellectual capital, so there are an emerging group of specialists in relational capital.  The key task of those specialists is to enable general management to understand how to handle relational capital alongside the other five capitals …

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The importance of Integrated Reporting for internal decision making

24 January 2017

While much of the focus on Integrated Reporting has been on the needs of external stakeholders, the needs for better internal decision making can be significantly improved through utilizing the six capitals approach. As an example in 2014 I worked with a US industrial service company which serves the steel industry, to incorporate a checklist …

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Relational Capital – So What?

6 January 2017

The idea that there is some hypothetical value in relationships is obvious to most people but it remains a vague idea for many companies and accountants.  Relational capital is a significant element of the International <IR> Framework but companies are only just learning to think fluently about it.  It functions very differently from the other …

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Illuminating value through best practice corporate reporting

5 January 2017

The corporate reporting landscape is changing. As investors and other stakeholders demand more relevant disclosure in corporate reports, new legislation, frameworks and guidelines are pushing organisations towards broader definitions and discussions of value creation. In the UK, the preparation of strategic reports in line with Financial Reporting Council (FRC) guidance demands improvements in quality and …

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Integrated Thinking and Reporting in Practice

4 January 2017

On November 17th and 18th  2016 over 250 delegates from Business and Academia attended in Rome the Integrated Thinking and Reporting in Practice Conference. Delegates from a large variety of Countries included a diverse group of leaders from business organizations, investment companies, rating agencies, professions and academia. Organized by LUISS University, The University of Roehampton …

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The dark side of information vs integrated thinking: the final battle!

22 November 2016

Increasingly integrated thinking is a vital and inspiring principle, it certainly is in my organization, and in the future I believe that will be the case in every corporation. It is integral to Integrated Reporting – the virtuous cycle of integrated thinking and reporting that can so positively transform behavior and performance. Integrated Reporting is …

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