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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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EUROPLACE: Position paper

This is a Position Paper from the Marketplace Working Group on the notion of value creation by companies and the associated forms of reporting. Under the auspices of Paris EUROPLACE, collective discussions were initiated between the players concerned in the Paris marketplace (companies, investors, institutionals including professional associations) on the notion of long-term value creation …

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EY: Integrated Reporting – Linking strategy, purpose and value

This report why for a growing number of business stakeholders, traditional reporting models are being challenged to keep pace with a 21st century redefinition of value and a growing desire to see beyond conventional financial data. A broader understanding of value is taking hold. It goes beyond financial capital to recognize two further territories: first, …

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BSR: Triangles, Numbers, and Narratives – A Proposal for the Future of Sustainability Reporting

This report examines the relationship between sustainability reporting, sustainability performance, and informed decision making. This infor from discussions with sustainability practitioners at BSR member companies and other companies over the past two years. This report centers on two main items: first, summarizing the main features of sustainability reporting that can improve sustainability performance and enable …

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