Resources
Third-party Resources

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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PwC: Reporting your business model – Emerging practices and future trends

The success of today’s companies is determined by their interaction with, and their impact on, a growing number of stakeholders, who expect more from them. Companies need to clearly demonstrate how they create value, their resilience to change, and the quality and sustainability of the business and its performance. This report examines how companies have …

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Integrated Reporting <IR>: Focus on Integrated Thinking – A Handbook for the Change Journey

The Handbook focuses on two areas of change, specifically for listed companies, i.e. that of Board Governance (strategy, process and culture) on the one side, and of the organization infrastructure (strategy, organization, culture, processes), on the other. Although publications already describe the importance of Integrated Reporting this was developed in order to make Integrated Thinking …

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WBCSD: Reporting matters 2016

Spanning 163 world-leading companies from more than 20 sectors and 35 countries, Reporting matters is the outcome of the fourth review of the WBCSD members’ sustainability and integrated reports. The publication showcases inspirational examples of good practice that can be shared among members and provides insights into how progressive companies have started communicating on the …

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MIA – ACCA Integrated Reporting Survey

This survey conducted by the Malaysian Institute of Accountants (MIA) and Association of Chartered Certified Accountants (ACCA) revealed that there is strong interest among Malaysian businesses, investors and others to learn more about Integrated Reporting (<IR>), as a new tool for better corporate reporting. The survey revealed that the percentage of preparers of corporate reports …

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CFA: Corporate Governance Policy in the European Union – through an investor’s lens

CFA Institute commissioned this project to examine the state of corporate governance policy and practices in Europe and to articulate a constructive investor’s perspective on the development of governance policy and practice. Against this backdrop, CFA Institute engaged with 30 investment practitioners from primarily institutional investors as well as other stakeholders to consider the state …

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