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A step towards integrated thinking in Turkey

6 April 2017

Today, we are well aware that focusing on merely economic and financial results are not sufficient for institutions to sustain. In the last few decades, organizational market value has slowly shifted from price-based tangible capitals to intangible capitals such as intellectual assets, research and development strength, brand value and also social and human capital. Numerous …

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Integrated Reporting and the Investor Demand for Materiality

3 April 2017

Last week I published a paper “The Investing Enlightenment: How Principle and Pragmatism Can Create Sustainable Value through ESG” with Mirtha Kastrapeli, head of Sustainable Investment Research at State Street’s Center for Applied Research (CAR). This paper was based on a global survey of 582 institutional investors evenly split between asset owners and asset managers …

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The Climate Task Force Recommendations and <IR> Framework: Same spirit and intent

28 March 2017

The new Recommendations of the Task Force on Climate-related Financial Disclosures (FSB-TCFD) and the IIRC’s <IR> Framework speak the same language. The two frameworks have the same spirit and intent, and the disclosure content recommended by the TCFD can feed into mainstream annual financial reporting as well as Integrated Reporting. This was evident in discussions …

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The need to build organizational capacity for integrated thinking and reporting

2 March 2017

At BSD Consulting, we firmly believe in the importance of the appropriate allocation of capital to create value over time. To achieve that, we need a shift away from how we currently manage and communicate value to a new approach – one that recognizes the importance of linkages between organizational business models, the capitals and …

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The time is right for Integrated Reporting

2 March 2017

As many corporate reporters are currently immersed in the annual reporting process, it’s both a busy time and a relevant time for Black Sun to reflect back on the past several months. A lot has taken place in the market, both in the UK and globally. Geo-political impacts have triggered new agendas whilst trust in …

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From Framework inception to implementation: The IIRC’s history of consultation

1 March 2017

Today, the International Integrated Reporting Council launches a two-month comment period aimed at listening to and learning from the market. We’re inviting public feedback on critical incentives and barriers to applying the International <IR> Framework. And, we figure there’s no stronger pool of knowledge than that acquired by users and preparers of integrated reports and …

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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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