Telling their Value-Creating Stories: Why Asset Owners should use the Integrated Reporting Framework
The goal of this Letter is to help leaders in the asset owner sector see that integrated reporting is indeed a case of the medium being the message. Read the article here.
Investor Agenda for Corporate ESG Reporting
During October 2018 the ICGN and PRI released a joint paper of the “GIOC” (the Global Investor Organisations Committee) covering the investor agenda for corporate ESG reporting. A group of leading global investor organisations convened to address open questions relating to corporate ESG reporting to provide guidance and an investor perspective to the Corporate Reporting Dialogue and its members. While the report is mainly targeted at ESG reporting, it clearly states that the group considers integrated reporting to be a desirable end goal, which should result from integrated thinking, strategy formulation and policy making, and the integrated reporting of qualitative business drivers, including ESG factors, together with traditional elements of corporate and financial reporting. Read more here.
Accountants endorse IR
The International Federation of Accountants released a policy paper “Enhancing organizational reporting: Integrated Reporting key” setting out its strong support for integrated reporting.
The Internal Auditors view on IR
The IIA South Africa released a publication “Integrated Reporting: Tip of the Iceberg”.
This international research study, “Realizing the benefits: The impact of integrated reporting“, unearths some of the benefits reporting companies are experiencing from their integrated reporting.
Tomorrow’s Business Success
Tomorrow’s Company has an interesting guide on stakeholders, “Tomorrow’s Relationships – Unlocking Value“. And there is a useful compendium of relationship tools and frameworks. You can also access a toolkit as well as a roadmap toolkit here.
The UK’s Strategic Report
The UK’s Financial Reporting Council released “Guidance on the Strategic Report“ and is quoted saying reports that follow the guidance should result in reporting that is consistent with the International <IR> Framework. You can read more here.
Enhanced Organisational Reporting
IFAC’s policy and position paper on “Enhanced Organizational Reporting” emphasises the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.
Principles for Effective Business Reporting Processes
This International Good Practice Guidance, “Principles for Effective Business Reporting Processes” from the IFAC Professional Accountants in Business (PAIB) Committee helps organisations with the principles of effective reporting processes.
The ICGN’s guidance on non-financial reporting
The International Corporate Governance Network (ICGN) has a number of useful publications on best practice in corporate governance and reporting. Visit the ICGN website to access these publications.
Articles regarding balanced reporting
“The power of balanced reporting“, by Rob Worthington-Smith, Trailogue, March 2015
G4 Inside Out – “Balanced Reporting“, May 2015