As an increasing number of businesses around the world implement integrated reporting as a route to long-term value creation and sustainable development, the demand for assurance services on such reports is expected to rise accordingly. To help meet this demand, and to increase confidence in integrated reporting, the International Federation of Accountants (IFAC) and the …
Markets increasingly recognize that the ability of business to create value relies on more than financial capital alone. For proof, look no further than the growing gulf between a typical firm’s enterprise value and the net assets on its balance sheet. A major driver behind the International Integrated Reporting Council (IIRC) and Sustainability Accounting Standards …
Five leading organizations in sustainability and integrated reporting, who published a shared vision for a comprehensive corporate reporting system earlier this year, have taken a next practical step together. Coinciding with the fifth anniversary of the Paris Agreement on 12 December 2020, the group published a paper that addresses one part of this system: …
Five global organizations, whose frameworks, standards and platforms guide the majority of sustainability and integrated reporting, announced a shared vision of what is needed for progress towards comprehensive corporate reporting – and the intent to work together to achieve it. Transparent measurement and disclosure of sustainability performance is now considered to be a fundamental …
Achieving sustainable, long-term growth and value creation has never been more challenging As companies experience unprecedented economic disruption, many are rethinking their fundamental purpose and strategy. To help steer their organizations toward long-term value creation, Chief Financial Officers (CFOs) and finance functions need to ensure that all relevant information around value creation, performance, opportunities, risks …
An Overview of integrated reporting for Chartered Secretaries and Chartered Governance Professionals, published by the Chartered Governance Institute and the International Integrated Reporting Council, is a practitioner’s guide to integrated reporting and thinking for Chartered Secretaries and Chartered Governance Professionals. The guide sets out the important role the profession can play in embedding integrated reporting into …
The ‘Integrated Thinking & Strategy: State of Play Report’ introduces a new model for integrated thinking, called the ‘spring model’, having been developed by the participants of the IIRC’s Integrated Thinking & Strategy Group over the last two years, as they embed integrated thinking within their own organizations, as well as sharing their individual case …
The Sustainable Development Goals Disclosure (SDGD) Recommendations, authored by Carol Adams, Professor of Accounting, with Paul Druckman and Russell Picot, Honorary Professors at Durham University Business School, offer a new approach for businesses and other organizations to address sustainable development issues aligned to the International Integrated Reporting Framework, Task Force on Climate-related Financial Disclosure, and …
The Corporate Reporting Dialogue participants – an initiative bringing together the major standard setters and framework providers globally – have released a report showing high levels of alignment between their reporting frameworks on the basis of the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. As part of the Dialogue’s Better Alignment Project, CDP, the …
Executives globally agree that purpose and profit can be mutually achievable. They also agree on the increasing benefit of understanding and communicating the value potential of their organizations to build relationships with stakeholders, the benefits of improving integrated thinking and strategic decision-making. Our latest Purpose and Profit – Value of Value: Board-level insights report finds that …