In cooperation with Kirchhoff Consult AG, the International Integrated Reporting Council (IIRC) has investigated the extent to which investors and analysts value non-financial information, the ways they use it and the benefits they see from integrated reporting. The question of how to stimulate increased reporting of non-financial information by companies in Germany in an integrated …
Leading investors signal their support for integrated reporting via this statement, emphasizing the value of integrated reporting and its importance in their capital allocation decisions. These progressive investors are from countries leading practice in corporate reporting. They have confirmed that their investment processes require information on business models, strategy, and the resources on which the company …
This looks at the reports of 100 listed UK companies, of various sizes and in various industries, in order to provide insight into FTSE reporting practices. It looks at the whole report, including the strategic report, governance content and the financial statements, with a focus on how companies are responding to new requirements and areas …
Capital markets play an incredibly important role in society. Productive economies require profitable companies with sustainable long-term business models to provide jobs and wealth. Such companies need to be able to attract the support of the capital markets. The study was commissioned to better understand why sell-side research tends to focus on the short term …
Fostering long-termism in financial and real economy investment decisions; reviewing corporate reporting, stewardship and governance practices and promoting integrated reporting. The High-Level Expert Group on Sustainable Finance recommends reforming the EU’s rules and financial policies to facilitate green and sustainable investment. We need to make sure that capital flows towards sustainable projects and serves our long-term …
One of the key functions of the Board of Directors is to define a value creation strategy for the company’s shareholders. For the French Institute of Directors (IFA), integrated thinking and integrated reporting are an inherent part of this function. The former is used to establish the company’s long-term vision, while the second aims to …
This year’s EY Investor Survey and report on ESG and nonfinancial reporting provides insights into the views of more than 320 institutional investors on nonfinancial reporting by publicly traded companies and the role ESG analysis plays in their investment decision-making. You can read and the complete report here
How Principle and Pragmatism Can Create Sustainable Value through ESG. There are significant challenges in our world today, ranging from deep income inequality to climate change. There are also advances in understanding and analysis that allows us to take a pragmatic approach to a critical but seemingly elusive question: How can we leverage the capital …
This document maps the International Integrated Reporting Framework to the “10 elements of a long-term strategy,” creating a framework for communicating a company’s long-term strategy to investors. The framework has three broad objectives. Provide practical guidance for establishing a corporate-investor dialogue about an organization’s long-term objectives and the actions needed to achieve strategic goals. Challenge …
This paper analyzes the short-termism versus long-termism debate to examine how institutional investors are proposing to alleviate short-term thinking, and explore how incorporating long-term metrics is a critical step in this transition to long-termism. You can download the report here