Resources
Publications by partner organizations

Financial Reporting Council: Risk and viability reporting

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 …

read more



Deloitte Annual Reporting Insights 2017 – Surveying FTSE reporting

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 …

read more


CIMA Global Academic Research Program: Integrated Thinking

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 …

read more


EUHLG Expert Group on Sustainable Finance: Financing a Sustainable European Economy

Fostering long-termism in financial and real economy investment decisions; reviewing corporate reporting, stewardship and governance practices and promoting integrated reporting. The High-Level Expert Group on Sustainable Finance recommends reforming the EU’s rules and financial policies to facilitate green and sustainable investment. We need to make sure that capital flows towards sustainable projects and serves our long-term …

read more


IFA: The Board of directors and integrated reporting

One of the key functions of the Board of Directors is to define a value creation strategy for the company’s shareholders. For the French Institute of Directors (IFA), integrated thinking and integrated reporting are an inherent part of this function. The former is used to establish the company’s long-term vision, while the second aims to …

read more



Reporting 3.0

The mission of the Reporting 3.0 Platform is to help catalyze the trigger-function of reporting to spur the emergence of a regenerative and inclusive global economy. To achieve this transformation, Reporting 3.0 curates a collaborative, pre-competitive, neutral space where stakeholders from across the reporting spectrum gather to co-create the design needs and pilot new best …

read more



What does good look like?

Black Sun: What Better Reporting Looks Like

A snapshot of 50 organizations from around the world recognized for their integrated reporting. In this review, Black Sun provide an overview of how the <IR> Framework is being implemented by organisations recognized for their reporting from five regions across the world: South Africa, the UK, Europe, Asia/Oceania and Japan. You can read the full …

read more