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, …
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 …
This report is intended to be a practical and hands-on guide to what we consider good practice. It highlights some of the recent findings from PwC 2016 survey, Redefining business success in a changing world: Global survey of investor and CEO views, draws upon a review of 52 FTSE 350 annual reports, and offers recommendations …
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 …
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 …
After five consecutive years of research into the maturity of Integrated Reporting, it is time to reflect upon the journey so far and how to move forward. This year’s report contains our annual benchmark of Integrated Reporting <IR> maturity, scoring AEX listed companies on the implementation of the IIRC’s Content Element & Guiding Principles. Using …
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 …
In collaboration with KPMG, the IIRC has developed a Slideshare slide deck that helps investors understand what Integrated Reporting can mean for them and why they should be encouraging businesses to adopt it. It takes them through the evidence in support of Integrated Reporting and addresses some common misconceptions.
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 …
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 …