The value of human capital reporting highlights the value of reporting on human capital, sharing some of the developments and experimentation taking place in this area. This publication is intended to be of interest to both companies and investors. We share the views of both on the importance of human capital in the context of …
The Business and Sustainable Development Commission was launched in Davos in January 2016. It brings together leaders from business, finance, civil society, labour, and international organisations, with the twin aims of mapping the economic prize that could be available to business if the UN Sustainable Development Goals are achieved, and describing how business can contribute …
This AICPA-CIMA-Black Sun-IIRC Board-Level Value Insight paper is an annual global survey that looks at how business leaders think they can best tell their value creation story. The story of how value creation is achieved and sustained is important, not only for executives – who are responsible for the successful stewardship of the business – …
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 …
Bringing together trends, research, market views and case studies on <IR> Creating Value is an ongoing series of publications, written to highlight the practical outcomes of adopting <IR>. Creating Value: Benefits to Investors highlights what the International Integrated Reporting Framework aims to deliver to investors and how it helps to meet their demands for better information from …
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 …
This report, jointly commissioned by the IIRC, the IAAER and ACCA explores the issues of materiality and conciseness in Integrated Reporting from the perspectives of corporate report preparers, company auditors and users of reports. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to …
Value to the board provides a rich resource for organizations adopting integrated reporting. Corporate reporting, and the thinking that has to accompany it, are boardroom issues. This is where strategy, performance and the development and communication of long-term value are best understood, aligned and led. This view is endorsed by the International Corporate Governance Network …
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 …