Risk management – if executed properly – can be an essential management tool in driving innovation and value creation. A sound risk management plan is critical to ensuring compliance with governance and disclosure requirements. It is also necessary to identify and plan for unforeseen events that can cause disruptions in even the most resilient operations. …
The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organizations achieve better practice in disclosing performance against strategic objectives in the integrated report. This Paper aims to assist those preparing reports, but will be of use to executives and governing body members who are responsible for guiding and approving …
The IFACI and the CNCC have joined forces to promote integrated reporting among French companies as a means of driving and communicating value creation. The two organizations wish to emphasize the need for companies to innovate their external reporting practices and demonstrate how integrated reporting can help them to do so. In this report they …
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 …
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 …