The IFRS Foundation’s Technical Readiness Working Group (TRWG) released three documents of import on 3 November 2021. The General Requirements for Disclosure of Sustainability-related Financial Information Prototype, Climate-related Disclosures Prototype and its Supplement: Technical Protocols. Their significance is that they will form the basis of the first Exposure Drafts to be released from the ISSB…. Read more »
By Leigh Roberts The Value Reporting Foundation (VRF) was formed in July 2021 through the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB). On 3 November 2021 it announced that it will be consolidated into the new International Sustainability Standards Board (ISSB) together with the Climate Disclosure Standards… Read more »
By Leigh Roberts CA(SA) There’s a lot going on in the international corporate reporting arena; leaving many bewildered, bemused, and, for some, a tad irritated to see the main players jostle to get their agendas met. So, here’s my personal view on what’s going on in this unfolding (and still uncertain) story. The ISSB (International… Read more »
Over the ten years of integrated reporting in South Africa, I have been asked many times as to what makes a ‘quality integrated report’. It is, for sure, the mindful adherence to the 19 requirements of the International <IR> Framework. It also stems from the organization’s intention of producing a meaningful and concise integrated report…. Read more »
By Bronwyn Forsyth, IRC team member and independent consultant In a volatile operating environment, issues seem to rise to the surface. There’s no place to hide. Our current context has certainly catalyzed broadscale rethinking of business as usual. At the virtual IRC Annual Conference 2020 – Integrated Thinking in Action, Professor Mervyn King took delegates… Read more »
By Michael Bray Professor of Practice (Integrated Reporting) – Deakin University, director of the International Integrated Reporting Council, former partner – KPMG Australia. Integrated reporting assurance is emerging: its place in the pathway to the audit of the future is becoming clearer. Early assurance on integrated reports has been achieved on an incremental basis, with numerous… Read more »
By Yvette Lange Adjunct Professor, School of Accountancy, Wits University, and a member of the IRC Working Group 2020 has so far, been a global uphill battle against the coronavirus pandemic. The advice is clear: to have any chance against the virus spreading we must rely on the behaviors of individuals and their ability and commitment… Read more »
By Leigh Roberts CEO of the IRC of SA After ten years the International <IR> Framework is being refreshed by the IIRC. Fear not, it’s not a wholesale revision, but rather a modernisation. And a few tweaks and tucks is really all that is needed for the <IR> Framework has stood the test of time… Read more »
By Dr Nandita Mishra Associate Professor, Amity University Uttar Pradesh, India Over the past few years corporate reporting in India has evolved a lot. The main agenda was to change the conventional and complex reporting formats to crisper and more relevant reporting. A few significant amendments were introduced to reduce repetition of information in the… Read more »
he objective of the CSSA IR Awards, one of the longest-running awards for excellent reporting in Southern Africa, is to encourage innovation and excellence in integrated reporting. It is also extremely comprehensive comprising ten categories. The CSSA IR Awards are unique in that every entity is judged in comparison to its peers and has an… Read more »