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Materiality and Human Capital

23 February 2017

The goals of integrated reporting include both more effective communication to key stakeholders but also, and I believe more importantly, the development of integrated thinking. To make this happen, the thinking behind materiality needs to change and become more holistic. While the IIRC guidance document on materiality provides some level of transition away from the …

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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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Accountancy Europe: 30 years of fostering the dynamics for better corporate reporting

27 January 2017

At our 30th anniversary, the Federation of European Accountants (FEE) changed its name to Accountancy Europe. Bringing together 1 million European professional accountants through our 50 members across the continent, we continue to inform and advance the profession. This anniversary also introduced our new tagline ‘Because people count’. Indeed, Accountancy Europe’s watchwords of ‘trust, integrity, …

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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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