Value to investors demonstrates the link between investment decisions, corporate behaviour and reporting. In this publication, we turn the spotlight on investors. <IR> can help to fill the information gaps investors face and support investment decisions based on a broader view of value creation. Although the International <IR> Framework addresses providers of financial capital as …
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 …
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 report from PwC includes a series of candid interviews with investment professionals. They talk in some depth about how they use environmental, social and governance information, how well they think companies do in communicating it, whether it is growing in importance and where the gaps are in reporting. It discusses how <IR> shows how …
This report, jointly commissioned by IIRC, the IAAER and ACCA explores how providers of financial capital perceive Integrated Reporting and its potential for providing decision-useful information, through interviews with senior capital market participants. This research report directly polled the views of the users of financial information on integrated reporting, and in doing so, explores how …
ACCA and IMA have released the report ‘From share value to shared value‘ because of the crucial role the accountancy profession is playing in pushing the idea of Integrated Reporting forward. The report is aimed at accountants who would like to get involved more closely, or even drive, the <IR> efforts within their company. The …
Integrated Reporting and investor benefits, highlights the increasingly compelling evidence on the value of <IR> for investors. Drawing on the latest research, this report serves to highlight the increasingly compelling evidence on the value of <IR> for investors, exploring its benefits for them and the information they deem important. The research compiled largely comprises investor …