What Is Integrated Reporting Framework


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Understanding Integrated Reporting


Understanding Integrated Reporting

Author: Carol Adams

language: en

Publisher: Do Sustainability

Release Date: 2015-03-09


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Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, marks a paradigm shift in the way companies and other organisations think about business models and the creation of value. promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals -- financial, manufactured, human, intellectual, natural, and social and relationship. With updated references and case studies to take account of the latest developments in , this book provides a practical and expert distillation of for professionals. Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for and insights and best practice examples from leading integrated reporters. is not just for companies. This book demonstrates how integrated thinking and can benefit many other organisations whose success and influence depends on relationships and partnerships.

The Integrated Reporting Movement


The Integrated Reporting Movement

Author: Robert G. Eccles

language: en

Publisher: John Wiley & Sons

Release Date: 2014-11-17


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An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

Non-financial Disclosure and Integrated Reporting


Non-financial Disclosure and Integrated Reporting

Author: Lino Cinquini

language: en

Publisher: Springer Nature

Release Date: 2022-02-18


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The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.