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The Integrated Reporting Movement

ForewordPrefaceAcknowledgmentsSouth AfricaTHE UNIQUENESS OF SOUTH AFRICASOUTH AFRICA'S JOURNEY TO INTEGRATED REPORTINGKing IKing IIKing IIIThe Integrated Reporting Committee of South Africa's Discussion PaperSOUTH AFRICAN ASSESSMENT OF THE SOUTH AFRICAN EXPERIENCEReport QualityMaterialityDisclosure of Nonfinancial KPIsDisclosure of RisksDirector Remuneration and Board TransparencyDisclosure of Forward-Looking InformationCharacteristics of the ReportInternet UseAuditing and Assurance on Nonfinancial InformationOUR REFLECTIONS ON THE SOUTH AFRICAN EXPERIENCEMeaningCOMPANY EXPERIMENTATION: EXAMPLES FROM THE FIRST INTEGRATED REPORTSNovozymesNaturaNovo NordiskPhilips and United TechnologiesEXPERT COMMENTARY: THE FIRST REFLECTIONS ON INTEGRATED REPORTINGNew Wine in New BottlesThe Solstice/Vanity StudyOne Report: The First Book on Integrated ReportingCODIFICATION: CREATING COMMON MEANINGThe Integrated Reporting Committee of South AfricaThe International Integrated Reporting CouncilMomentumADOPTIONSelf-Declared Integrated ReportsTrends in Sustainability ReportingThe Spirit of Integrated ReportingACCELERATORSRegulationMultistakeholder InitiativesSustainable Stock Exchanges InitiativeCorporate Sustainability Reporting CoalitionOrganizationsIIRCGRI, SASB, CDP, and GISRGlobal Reporting InitiativeSustainability Accounting Standards Board CDPClimate Disclosure Standards BoardGlobal Initiative for Sustainability RatingsBig Four Accounting Firms and Accounting AssociationsEndorsementsAWARENESSMotivesCOMPANIESAUDIENCESUPPORTING ORGANIZATIONS AND INITIATIVESREGULATORSSERVICE PROVIDERSMaterialityTHE SOCIAL CONSTRUCTION OF MATERIALITYMATERIALITY IN ENVIRONMENTAL REPORTINGCOMPARING DIFFERENT DEFINITIONS OF MATERIALITYAUDIENCEGOVERNANCEMATERIALITY FOR INTEGRATED REPORTINGThe Sustainable Value MatrixA SHORT HISTORY OF THE MATERIALITY MATRIXISSUES WITH THE MATRIXTHE CURRENT STATE OF MATERIALITY MATRICESStakeholder Identification and EngagementIssue Identification and DescriptionDimension Definitions and LabelsIssue ScoringInteractivityUses of the MatrixFROM THE MATERIALITY MATRIX TO THE SUSTAINABLE VALUE MATRIXThe Four CellsA. Comparing the Ford and Daimler Materiality MatricesB. Methodology for the Materiality Matrices ReviewReport QualityTHE SIX CAPITALSCONTENT ELEMENTSOrganizational Overview and External EnvironmentGovernanceBusiness ModelRisks and OpportunitiesStrategy and Resource AllocationPerformanceOutlookSPECIAL FACTORSMaterialityStakeholder EngagementConnectivity of InformationWebsite ContentCEO LetterASSURANCEA. Methodology for Analyzing 124 Company Integrated ReportsReporting WebsitesMETHODOLOGYWEBSITE CATEGORY ANALYSISWEBSITE FEATURE ANALYSISTHREE EXAMPLESNovo NordiskPhilipsSAP 24A. Methodology for Website CodingInformation TechnologyINTEGRATED REPORTING PROCESSESIdentificationValidationAnalysisAudience FilteringPublishing to Internal AudiencesPublishing to External AudiencesFOUR IT TRENDSBig DataAnalyticsCloud ComputingSocial MediaLeveraging These TrendsCONTEXTUAL REPORTINGWORLD MARKET BASKETFour RecommendationsAVERY BRIEF HISTORY OF FINANCIAL REPORTINGBALANCING EXPERIMENTATION AND CODIFICATIONBALANCING MARKET AND REGULATORY FORCESGREATER ADVOCACY FROM THE ACCOUNTING COMMUNITYACHIEVING CLARITY REGARDING THE ROLES OF KEY ORGANIZATIONSA POSSIBLE SCENARIOFINAL REFLECTIONAbout the Authors
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