News Blog posts

Filtered view (177)


Integrated reporting in the United States

10 October 2018

In August, U.S. President Donald Trump tweeted, “In speaking with some of the world’s top business leaders I asked what it is that would make business (jobs) even better in the U.S. “Stop quarterly reporting & go to a six month system,” said one. That would allow greater flexibility & save money. I have asked …

read more


The Impact of Asking the Question…

10 October 2018

The Principles for Responsible Investment (PRI) include among its commitments the undertaking by signatories that they will incorporate ESG issues into their practices and seek appropriate disclosure on ESG issues by the entities in which they invest. One practical illustration of this, not to be underestimated, is to simply ask investee entities during engagements: Do …

read more


How does higher education create and demonstrate value?

19 September 2018

In his introduction to Advance HE’s recent conference to launch its new report “Let’s talk value: How universities create value for students staff and society by Professor Carol Adams, Jonathan Labrey, Chief Strategy Officer, International Integrated Reporting Council, shared his perspective demonstrating the value universities create. There appears to be a real mismatch between the multi-dimensional value …

read more


A shift in perspective – how universities create value

4 September 2018

Jyoti Banerjee, strategic advisor to the IIRC, highlights that by adopting the principles of integrated thinking and reporting, universities can move away from a focus on reporting short term financial metrics to a multi-stakeholder approach which offers compelling narratives about their value. As CFO of Exeter University, Andrew Connolly is always seeking to balance the …

read more


The Future of Corporate Reporting

10 August 2018

The Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer in Deutschland) has released a position paper on the future on corporate reporting, (only available in German). IDW’s Matthias Schmidt shares some insights into their thoughts on the future of reporting.  Financial statements alone do not sufficiently display companies’ market value: The book value of SAP …

read more


New Research on Reporting in New Zealand published by the McGuinness Institute

23 July 2018

Neil Stevenson (IIRC Managing Director, Global Implementation) pictured with McGuiness Institute publication Survey Insights: An analysis of the 2017 Extended External Reporting Surveys. Wendy McGuinness, Chief Executive of the New Zealand-based think tank McGuinness Institute, recently visited the IIRC offices in London. She brought with her a number of publications from the Institute’s Project ReportingNZ, …

read more


The changing face of UK reporting and the need to focus on long-term value creation

18 July 2018

Today, reporting practices in the UK are moving swiftly towards an integrated approach, reflecting consideration of long-term value drivers which are critical to the success of a company. This approach is considered best practice and is becoming increasingly aligned with the principles of integrated reporting. Even though companies may not overtly link their efforts the …

read more



Why do investors want to talk about purpose?

27 June 2018

“We have to get better at looking at the bigger picture, where our driver is not profit above all else, as this is an unsustainable business model”, a quote from an executive – Purpose Beyond Profit: The Value of Value – Board-level Insights Our work is built on the premise that a business can help …

read more


Intangible Balance Sheet

14 June 2018

To transform governance, accountability and decision making to a framework based on the six capitals of the integrated reporting model, will require investors, boards and management to give as much attention to non-financial capital to that traditionally given to financial capital. What might hasten this transition is to apply the traditionally proven approaches of financial …

read more