Third-party Resources

Financial Reporting Council: Risk and viability reporting

Investors want a better understanding of how boards identify and manage risk to protect the sustainability of companies, according to a report from the Financial Reporting Council’s (FRC) Financial Reporting Lab (the Lab). This report sought to understand how companies can better inform investors on the risks they face and their viability. The Financial Reporting …

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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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Reporting 3.0

The mission of the Reporting 3.0 Platform is to help catalyze the trigger-function of reporting to spur the emergence of a regenerative and inclusive global economy. To achieve this transformation, Reporting 3.0 curates a collaborative, pre-competitive, neutral space where stakeholders from across the reporting spectrum gather to co-create the design needs and pilot new best …

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What does good look like?

Black Sun: What Better Reporting Looks Like

A snapshot of 50 organizations from around the world recognized for their integrated reporting. In this review, Black Sun provide an overview of how the <IR> Framework is being implemented by organisations recognized for their reporting from five regions across the world: South Africa, the UK, Europe, Asia/Oceania and Japan. You can read the full …

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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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