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 …
A review of corporate reporting trends in the year to 30 June 2018 across the ASX200 and beyond. KPMG Australia’s 5th survey of corporate reporting trends of the ASX 200 has found that nearly half of Australia’s largest listed organisations are now using the principles of integrated reporting to better communicate how they create value to …
This publication is an illustration of trends in the insurance industry, which marks the end of the “Breakthrough Phase”. The benchmark study has been performed on a panel of 20 corporate reports published by insurers and reinsurers in 2016, which is split into 3 categories (integrated reports, management reports that include CSR elements and strictly …
This survey (3rd edition) looks at how company practice is evolving in the past year, how they are managing challenges and where they are struggling to comply with requirements. It also identifies areas of innovation and better practice. The results, together with Deloitte’s insight, help to identify key regulatory challenges and opportunities to enhance your report and …