All pages with keywords: framework

City A.M: Business must lead the way towards a more sustainable future

21 April, 2017

Helen Brand is Chief Executive of ACCA. It’s now 18 months since Mark Carney gave a memorable speech on “Breaking the tragedy of the horizon” at Lloyd’s of London. In it, the governor of the Bank of England talked about the urgent need to address climate change. As our world becomes ever more volatile and …


Room for Improvement

26 May, 2016

Short-term strategic focus; incomplete business models; KPIs that aren’t ‘key’. Is this really how companies want to present themselves to their investors? Delving into KPMG’s reporting database, I can find many good examples of reporting practice from around the world, but I also see some common themes that limit shareholders’ ability to look beyond the …


Carney: Integrated Reporting provides chance to address “tragedy of horizons” – the great risk to economic stability today

28 October, 2014

Mark Carney, Governor of the Bank of England and Chairman of the Financial Stability Board of the G20, introduced a new phrase into the lexicon of economic risk management when he addressed an Integrated Reporting themed seminar at the World Bank recently: the “tragedy of horizons”. This is the market failure brought about by the …


International <IR> Framework

9 December, 2013

The Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.