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Quality Discovery and <IR>

26 January 2017 in Blog posts

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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New North American lead to put Integrated Reporting at the heart of business agenda across the continent

25 January 2017 in IIRC's news

The International Integrated Reporting Council (IIRC) today announces the appointment of Bob Laux as its North American Lead. Prior to joining the IIRC, Laux led the Treasury Controller Group at Microsoft, responsible for the accounting and disclosure of Microsoft’s USD 100 billion treasury portfolio. Many of America’s leading brands have adopted Integrated Reporting over recent …

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Classifying Assets within Relational Capital

25 January 2017 in Blog posts

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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International Accounting Bulletin: Comment by Richard Howitt – Davos initiatives can address the trust deficit

25 January 2017 in In the news

The official title of the World Economic Forum this year may have been ‘responsive and responsible leadership’. But all the talk was of how business can respond to the challenge from the growing loss of trust, anti-globalisation sentiment and its political consequences. There was a stout defence of the Paris climate change agreement and against …

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The importance of Integrated Reporting for internal decision making

24 January 2017 in Blog posts

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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Board Agenda: Value creation the missing link in integrated reporting

13 January 2017 in In the news

Integrated reporting is gaining in popularity, but a review of recent reports reveals companies still need to link governance structures with value creation over time. Value creation is the missing piece of the puzzle in the first phase of integrated reporting, according to a review of reports by early adopters of the integrated reporting framework. Read …

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Board Agenda: Let’s keep integrated reporting voluntary

13 January 2017 in In the news

Should integrated reporting be mandatory? It’s an interesting question, and one that cropped up at the ICGN/IIRC joint conference this week in London. It’s not a frivolous question; after all, if integrated reporting (IR) is good at persuading boards to develop strategy for long-term value creation, and if investors and economic reformers like long-term value, then …

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IIRC welcomes significant endorsement of Integrated Reporting by IFAC

11 January 2017 in IIRC's news

The International Federation of Accountants has released a paper stating that “Integrated Reporting is the way to achieve a more coherent corporate reporting system, fulfilling the need for a single report that provides a fuller picture of organizations’ ability to create value over time”. The paper sets out IFAC’s strong support for the IIRC and …

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Relational Capital – So What?

6 January 2017 in Blog posts

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 in Blog posts

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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