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Bridging the gap between the cup and the lip!

15 May 2018

In the last five years or more, enlightened businesses and governments the world over have recognised the importance of telling the true and full story of an enterprise. This reflects in the enrolment of companies into the integrated reporting process embracing all its significant dimensions of integrated ‘thinking’, ‘performance’ and ‘reporting’. In India, several large …

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Materiality: Driving integrated thinking

4 May 2018

The discussion of materiality has been a foundation of both financial reporting and more recent frameworks for sustainability and integrated reporting. Recognizing the unique nature of each enterprise, a discussion of materiality serves to identify which aspects of the operational environment internally and externally should be reported on, as being key to transparency and understanding. …

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The advantages of HTML reports

2 May 2018

With integrated reporting the internet is gaining even more importance in its role as a publication channel. A lot of multinational companies like BASF, Bayer, Clariant, Philips or Tieto recently published a digital version of their respective integrated reports. But what are the specific benefits of digital reporting? Compared to the PDF format, the advantages …

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Integrated reporting is gaining traction in Mauritius

28 March 2018

The first approved training sessions on the <IR> Framework have now taken place in Mauritius, the island state where integrated reporting continues to gain traction with major local companies. Ali Jamaloodeen, CEO, Ventures AA looks at the reason integrated reporting is proving popular. Around 35 participants took part in <IR> Training Courses held last November …

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Research Reveals Gaps in Reporting and Understanding Value Creation

28 February 2018

As society and businesses change at an ever increasing rate, the information that companies need to capture and report is also changing, and existing accounting, information and reporting processes and systems are not up to the task. A new research report released by the Association of International Certified Professional Accountants[1], Black Sun and IIRC reveals …

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Integrated reporting and social accountability

13 February 2018

The IIRC has for some time advocated the recognition of six, rather than the traditional three, forms of capital. Integrated Reporting <IR> requires formal inclusion of non-traditional (or public interest) forms of capital (natural, human and social) as well as standard commercial capital (financial, manufactured, and intellectual) in annual financial statements of capital position and …

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Who’s feeding the goose?

9 February 2018

Jonathan Labrey, Chief Strategy Officer, IIRC, explores the key global trends that are driving a more inclusive and integrated economic model Davos is the annual meeting place for leaders in government, business and investment to discuss the political, economic, social and (increasingly) environmental challenges facing the world. It is where past assumptions are challenged – for …

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We need to understand impacts better

22 January 2018

My new book, The Company Citizen, argues that the problems of the planet, nation and community can’t be resolved without the active engagement of business, alongside other sectors – and furthermore, that a business case can be made for that activity. A legitimate question arises: ‘How do we know what impact is being delivered?’ And …

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What is the future of corporate reporting?

14 December 2017

“The future of corporate reporting and the role integrated thinking” was the core topic discussed recently at an international event held by the MIB School of Management in Trieste (Italy) thanks to the sponsorship of Assicurazioni Generali. In front of 200 participants, an international panel of relevant speakers shared insights from different perspectives on this strategic …

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