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Deloitte Annual Reporting Insights 2017 – Surveying FTSE reporting

This looks at the reports of 100 listed UK companies, of various sizes and in various industries, in order to provide insight into FTSE reporting practices. It looks at the whole report, including the strategic report, governance content and the financial statements, with a focus on how companies are responding to new requirements and areas …

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Aviva Investors Investment Research: Time for a brave new world?

Capital markets play an incredibly important role in society. Productive economies require profitable companies with sustainable long-term business models to provide jobs and wealth. Such companies need to be able to attract the support of the capital markets. The study was commissioned to better understand why sell-side research tends to focus on the short term …

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Investor Statement

Investors support Integrated Reporting as a route to better understanding of performance. Progressive investors from countries leading practices in corporate reporting have confirmed that their investment processes require information on business models, strategy, and the resources on which these rely. They confirm their belief that better reporting on the key resources of a business, which …

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EUHLG Expert Group on Sustainable Finance: Financing a Sustainable European Economy

Fostering long-termism in financial and real economy investment decisions; reviewing corporate reporting, stewardship and governance practices and promoting integrated reporting. The High-Level Expert Group on Sustainable Finance recommends reforming the EU’s rules and financial policies to facilitate green and sustainable investment. We need to make sure that capital flows towards sustainable projects and serves our long-term …

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IFA: The Board of directors and integrated reporting

One of the key functions of the Board of Directors is to define a value creation strategy for the company’s shareholders. For the French Institute of Directors (IFA), integrated thinking and integrated reporting are an inherent part of this function. The former is used to establish the company’s long-term vision, while the second aims to …

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State Street: The Investing Enlightenment

How Principle and Pragmatism Can Create Sustainable Value through ESG. There are significant challenges in our world today, ranging from deep income inequality to climate change. There are also advances in understanding and analysis that allows us to take a pragmatic approach to a critical but seemingly elusive question: How can we leverage the capital …

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Michael P. Krzus: Integrated Reporting for a Long-term Strategy

This document maps the International Integrated Reporting Framework to the “10 elements of a long-term strategy,” creating a framework for communicating a company’s long-term strategy to investors. The framework has three broad objectives. Provide practical guidance for establishing a corporate-investor dialogue about an organization’s long-term objectives and the actions needed to achieve strategic goals. Challenge …

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Creating Value: Value to investors

Value to investors demonstrates the link between investment decisions, corporate behaviour and reporting. In this publication, we turn the spotlight on investors. <IR> can help to fill the information gaps investors face and support investment decisions based on a broader view of value creation. Although the International <IR> Framework addresses providers of financial capital as …

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