The Sustainable Development Goals Disclosure (SDGD) Recommendations, authored by Carol Adams, Professor of Accounting, with Paul Druckman and Russell Picot, Honorary Professors at Durham University Business School, offer a new approach for businesses and other organizations to address sustainable development issues aligned to the International Integrated Reporting Framework, Task Force on Climate-related Financial Disclosure, and …
The Integrated Reporting Committee of South Africa has released its technical Information Paper: Reporting on Outlook Information in the Integrated Report. The Information Paper looks at the Outlook information required in terms of the International <IR> Framework, the role of the governing body, how the information differs to that of “earnings guidance”, and offers preparers key …
Integrated reporting enhances accountability and stewardship, and builds trust with a company’s stakeholders – thereby helping to create value and attract investors. But what steps do companies need to take to truly achieve integrated reporting? In the latest Luminous White Paper, Stephen Butler, Director of Stakeholder Engagement, explores the benefits of an integrated approach while James …
The world’s leading financial and non-financial corporate reporting frameworks have the same common foundations, based on the key objectives of transparency and accountability, according to a position paper published by the framework providers. The position paper sets out the seven key principles report preparers should follow for achieving such transparency and accountability. Participants of the …
This is the annual survey of integrated reports in Japan by KPMG, their fifth report since first issued in 2014. KPMG have surveyed and analyzed the integrated reports of 414 companies, an increase in companies by 23.6% up from 2017’s report (+79 companies), and whose value made up a remarkable 58% of the total market capitalization (JPY …
This report examines the reporting practices of organizations in the International Integrated Reporting Council’s <IR> Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organizations on the path to integrated reporting. There has been great progress in terms …
The Italian NIBR and the WICI Global Network have published ‘Integrated Reporting for SMEs: Implementation Guidance’, addressing a fundamental topic for the development and global adoption of integrated reporting. Consistent with the International <IR> Framework, this guidance explains the principles of integrated reporting and thinking through the lenses of an SME, providing also a road-map …
Reporting 3.0 has released their latest resources for accounting, including the following: BluePrint 2: Accounting – ‘The Blueprint for New Accounting: Laying the foundations for Future-Ready Reporting’, which can be downloaded or viewed here. Blueprint 4: New Business Models. Blueprint 5: Transformation Journey Program
The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper, Achieving Balance in the Integrated Report: An Information Paper. The Paper aims to assist those preparing integrated reports, as well as executives and members of the governing body who are responsible for guiding and approving integrated reports and hence play a critical …
Rapid developments are occurring in the corporate reporting environment globally with implications for regulated and voluntary reporting in Australia of which the business community needs to be cognizant. Corporate reporting, including integrated reporting, has the potential to contribute significant value to organizations as well as effect meaningful change for society and the environment. However, the …