Below is the main part of the Statement recently issued by the Business Roundtable, a group of chief executive officers from major U.S. corporations.While each of our individual companies serves its own corporate purpose, we share a fundamental commitment to all of our stakeholders. We commit...
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IIRC-led group to focus on better alignment rather than one-size-fits-all standard.Leading institutions in non-financial reporting – including the Sustainability Accounting Standards Board (SASB), the Climate Disclosure Standards Board (CDSB), FASB and the Global Reporting Initiative (GRI) – have formed a two-year project to drive better...
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Each organisation will need to tailor our guidance to their specific situation and remain ocused on their own assessment of value and their value creation process.Stage 1: Look at the outside world and engage with your stakeholdersGuiding questions:Have you identified and prioritised your stakeholders and...
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The chances are, if you’re reading this then you’re considering changing your company’s reporting process. If you’re thinking about engaging with Integrated Reporting for the first time, ‘evolution not revolution’ is a useful mantra to adopt.By shifting slowly to an integrated model over two or...
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There has been a commonly shared view that communication about value creation should be the next step in the evolution of corporate reporting.In this regard, IIRC has developed The International Integrated Reporting <IR> Framework to meet this need and provide a foundation for the future.As...
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Vietnam Investment Review (VIR) has recently published an article by Investar’s Managing Director – Dinh Nhu Duc Thien commenting on integrated reporting practices in Vietnam.Thien stressed the increasing needs of integrated reporting around the globe, in a response to improve the quality of information disclosed...
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In the wake of the global economic crisis of 2007, investors - the chief providers of finance capital - began calling for more transparent reporting.In 2011, widespread dissatisfaction with available reporting frameworks gave rise to the development of integrated reporting, a framework that necessitates greater...
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Part 2 provides the 7 guiding principles and 8 content elements of an integrated report. 7 Guiding principles for preparation of an integrated report The following Guiding Principles underpin the preparation of an integrated report, informing the content of the report and how information is presented: (1) Strategic...
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Integrated report was first coined in 2013 by the International Integrated Reporting Council (IIRC) in their guidelines named the International Framework. Integrated report definedIntegrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment,...
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A global institutional investor survey conducted by EY in 2015 explored investor views on the availability and quality of corporate nonfinancial information, and on whether investors relied on integrated reporting tools when making investment decisions. (1) Emerging investor attitudes revealed The percentage of respondents who consider mandatory...
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