ACCA has released its latest analysis of integrated reports, ‘Insights into integrated reporting 2.0: walking the talk‘, having reviewed samples of corporate reports produced by participants in the <IR> Business Network. The report finds that last year saw a marked improvement in the quality of integrated reports, but there’s a scope for businesses to reap …
In this publication ‘Spotlight on integrated reporting‘, CPA Canada sets out the current innovation and trends in corporate reporting and how companies can take advantage of them. It looks at the key questions that should be answered by corporate reporting and how the International <IR> Framework can support this.
This report sets out ACCA’s views on the characteristics that make for good corporate reporting and on some key general issues that also affect it, including the need for global standards, for a mixture of fair value and historical cost, prudence and the need for reporting to cover more than the financial statements. The report …
The Italian Network for Business Reporting has published a report looking at integrated reporting. Entitled ‘A handbook for the change journey: strategy, governance, culture, organization‘ the report identifies a range of approaches for installing integrated thinking in a business. The guide helps businesses identify relevant issues and stakeholders, engage with leaders, identify KPIs, and define …
The Italian Network for Business Reporting has developed this document to support companies as they develop and report on their business model. The report offers examples and guidance of how to represent, describe and explain the business model in an effective way. The report identifies a range of reasons why it is important that companies …
The Integrated Reporting Committee (IRC) of South Africa has released a new technical Information Paper Disclosure of Governance Information in the Integrated Report. The Information Paper was developed to help organisations improve the disclosure of governance information relevant to the value creation process. It aims to assist governing body members, executives and preparers of integrated reports and will …
Investors want a better understanding of how boards identify and manage risk to protect the sustainability of companies, according to a report from the Financial Reporting Council’s (FRC) Financial Reporting Lab (the Lab). This report sought to understand how companies can better inform investors on the risks they face and their viability. The Financial Reporting …
This is the 10th survey since the first edition was published in 1993. This year, KPMG member firm professionals reviewed corporate responsibility (CR) and sustainability reporting from 4,900 companies in 49 countries and regions, making this the most extensive survey ever. The survey provides a detailed look at global trends in CR reporting and insights …
This looks at the reports of 100 listed UK companies, of various sizes and in various industries, in order to provide insight into FTSE reporting practices. It looks at the whole report, including the strategic report, governance content and the financial statements, with a focus on how companies are responding to new requirements and areas …
Aligning purpose and the business model to market opportunities and sustainable performance. How the finance organization helps understand, enhance, and report strategies for long-term value creation. This research identifies ten key recommendations to be considered by finance experts, management accountants, and by all other organization leaders who intend to design and manage effective processes of …