Thought leadership | Integrated Reporting Page 2

The Sustainable Development Goals, integrated thinking and the integrated report

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 …

IFAC: Creating Value for SMEs Through Integrated Thinking

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

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 …

Creating Value: The value of human capital reporting

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 …

Business & Sustainable Development Commission: Better business, better world

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 …

2016 Value of Value: Board level insights – Purpose beyond profit

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 – …

Creating Value: Value to investors

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 …

Creating Value Series

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 integrated reporting. 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 …

PwC: It’s not just about the financials
The widening variety of factors used in investment decision making

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 …

Meeting users’ information needs: The use and usefulness of Integrated Reporting

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 …

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