Purpose Beyond Profit is a survey of executives from across the globe that seeks to understand trends and challenges in measuring, disclosing and understanding the value that companies create. Questions covered a range of topics investigating how value is thought about and understood, how companies approach strategic planning and performance measurement, and whether executives believe …
This latest report in our Creating Value series highlights what the International Integrated Reporting Framework aims to deliver to investors and how it helps to meet their demands for better information from investee companies. It aims to show that integrated reports can deliver that better information – and that investors recognize this benefit. You can …
Chief financial officers (CFOs) occupy influential leadership roles in their organizations. They are ideally placed to drive momentum of Integrated Reporting <IR> as a means to understand and communicate how their organizations create value over time. This publication sets out how integrated reporting supports the CFO agenda. We intend it to be a resource for …
This publication from the International Integrated Reporting Council (IIRC) and ICAS (the professional accountancy body), in partnership with the Green Economy Coalition has been developed to help organizations enhance their contribution to the SDGs, whilst reducing corporate risk and increasing opportunities that arise from sustainable development issues. The report, authored by academic Professor Carol Adams, is …
This publication is specifically for small- and medium-sized entities (SMEs), including those that are not-for-profit, that can achieve significant benefits from adopting integrated reporting and the International Integrated Reporting Council (IIRC)’s International Integrated Reporting Framework. The Framework is principles-based—affording SMEs flexibility in applying integrated reporting and using a personal approach. The IIRC is a diverse …
Creating Value The cyclical power of integrated thinking and reporting looks at the central relationship between Integrated Reporting and its cyclical power and relationship with integrated thinking. It sees reporting and thinking as two sides of the same coin – both necessary to enhance connectivity in the organization and enhanced communication on value creation. There …
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 …