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The Integrated Reporting Movement
Foreword
Preface
Acknowledgments
South Africa
THE UNIQUENESS OF SOUTH AFRICA
SOUTH AFRICA'S JOURNEY TO INTEGRATED REPORTING
King I
King II
King III
The Integrated Reporting Committee of South Africa's Discussion Paper
SOUTH AFRICAN ASSESSMENT OF THE SOUTH AFRICAN EXPERIENCE
Report Quality
Materiality
Disclosure of Nonfinancial KPIs
Disclosure of Risks
Director Remuneration and Board Transparency
Disclosure of Forward-Looking Information
Characteristics of the Report
Internet Use
Auditing and Assurance on Nonfinancial Information
OUR REFLECTIONS ON THE SOUTH AFRICAN EXPERIENCE
Meaning
COMPANY EXPERIMENTATION: EXAMPLES FROM THE FIRST INTEGRATED REPORTS
Novozymes
Natura
Novo Nordisk
Philips and United Technologies
EXPERT COMMENTARY: THE FIRST REFLECTIONS ON INTEGRATED REPORTING
New Wine in New Bottles
The Solstice/Vanity Study
One Report: The First Book on Integrated Reporting
CODIFICATION: CREATING COMMON MEANING
The Integrated Reporting Committee of South Africa
The International Integrated Reporting Council
Momentum
ADOPTION
Self-Declared Integrated Reports
Trends in Sustainability Reporting
The Spirit of Integrated Reporting
ACCELERATORS
Regulation
Multistakeholder Initiatives
Sustainable Stock Exchanges Initiative
Corporate Sustainability Reporting Coalition
Organizations
IIRC
GRI, SASB, CDP, and GISR
Global Reporting Initiative
Sustainability Accounting Standards Board
CDP
Climate Disclosure Standards Board
Global Initiative for Sustainability Ratings
Big Four Accounting Firms and Accounting Associations
Endorsements
AWARENESS
Motives
COMPANIES
AUDIENCE
SUPPORTING ORGANIZATIONS AND INITIATIVES
REGULATORS
SERVICE PROVIDERS
Materiality
THE SOCIAL CONSTRUCTION OF MATERIALITY
MATERIALITY IN ENVIRONMENTAL REPORTING
COMPARING DIFFERENT DEFINITIONS OF MATERIALITY
AUDIENCE
GOVERNANCE
MATERIALITY FOR INTEGRATED REPORTING
The Sustainable Value Matrix
A SHORT HISTORY OF THE MATERIALITY MATRIX
ISSUES WITH THE MATRIX
THE CURRENT STATE OF MATERIALITY MATRICES
Stakeholder Identification and Engagement
Issue Identification and Description
Dimension Definitions and Labels
Issue Scoring
Interactivity
Uses of the Matrix
FROM THE MATERIALITY MATRIX TO THE SUSTAINABLE VALUE MATRIX
The Four Cells
A. Comparing the Ford and Daimler Materiality Matrices
B. Methodology for the Materiality Matrices Review
Report Quality
THE SIX CAPITALS
CONTENT ELEMENTS
Organizational Overview and External Environment
Governance
Business Model
Risks and Opportunities
Strategy and Resource Allocation
Performance
Outlook
SPECIAL FACTORS
Materiality
Stakeholder Engagement
Connectivity of Information
Website Content
CEO Letter
ASSURANCE
A. Methodology for Analyzing 124 Company Integrated Reports
Reporting Websites
METHODOLOGY
WEBSITE CATEGORY ANALYSIS
WEBSITE FEATURE ANALYSIS
THREE EXAMPLES
Novo Nordisk
Philips
SAP 24
A. Methodology for Website Coding
Information Technology
INTEGRATED REPORTING PROCESSES
Identification
Validation
Analysis
Audience Filtering
Publishing to Internal Audiences
Publishing to External Audiences
FOUR IT TRENDS
Big Data
Analytics
Cloud Computing
Social Media
Leveraging These Trends
CONTEXTUAL REPORTING
WORLD MARKET BASKET
Four Recommendations
AVERY BRIEF HISTORY OF FINANCIAL REPORTING
BALANCING EXPERIMENTATION AND CODIFICATION
BALANCING MARKET AND REGULATORY FORCES
GREATER ADVOCACY FROM THE ACCOUNTING COMMUNITY
ACHIEVING CLARITY REGARDING THE ROLES OF KEY ORGANIZATIONS
A POSSIBLE SCENARIO
FINAL REFLECTION
About the Authors
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