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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The Vietnam Chamber of Commerce and Industry (VCCI) in cooperation with the Ministry of Labour, Invalids and Social Affairs, the Ministry of Natural Resources and Environment, the Ministry of Industry and Trade, the Vietnam General Confederation of Labour and the State Securities Committee of Vietnam...
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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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The 9th Vietnam Annual Report Awards Ceremony honours its 50 winners at the Ho Chi Minh Stock Exchange. The winners are the best reports out of the 136 finalists who have been selected from 600 listed companies on the Ho Chi Minh Stock Exchange (HOSE) and...
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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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At the United Nations Sustainable Development Summit on 25 September 2015, world leaders adopted the 2030 Agenda for Sustainable Development, which includes a set of 17 Sustainable Development Goals (SDGs) to end poverty, fight inequality and injustice, and tackle climate change by 2030. The mentioned 17...
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