Understanding Integrated Reporting

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Understanding Integrated Reporting

Author : Carol Adams
Publisher : Routledge
Page : 70 pages
File Size : 50,9 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351274982

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Understanding Integrated Reporting by Carol Adams Pdf

Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, Integrated Reporting marks a paradigm shift in the way companies and other organizations think about business models and the creation of value. Integrated Reporting 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 Integrated Reporting, this book provides a practical and expert distillation of for IR 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 IR and insights and best practice examples from leading integrated reporters. Integrated Reporting is not just for companies.This book demonstrates how integrated thinking and IR can benefit many other organizations whose success and influence depends on relationships and partnerships.

Understanding Integrated Reporting

Author : Carol Adams
Publisher : Unknown
Page : 128 pages
File Size : 55,5 Mb
Release : 2017
Category : Electronic books
ISBN : 1351275003

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Understanding Integrated Reporting by Carol Adams Pdf

"Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, Integrated Reporting marks a paradigm shift in the way companies and other organizations think about business models and the creation of value. Integrated Reporting 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 Integrated Reporting, this book provides a practical and expert distillation of for IR 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 IR and insights and best practice examples from leading integrated reporters. Integrated Reporting is not just for companies.This book demonstrates how integrated thinking and IR can benefit many other organizations whose success and influence depends on relationships and partnerships."--Provided by publisher.

The Integrated Reporting Movement

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 46,8 Mb
Release : 2014-11-17
Category : Business & Economics
ISBN : 9781118646984

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The Integrated Reporting Movement by Robert G. Eccles,Michael P. Krzus Pdf

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.

Better Corporate Reporting

Author : Carol Adams,Elaine Cohen,Dwayne Baraka
Publisher : Routledge
Page : 331 pages
File Size : 43,5 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351274838

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Better Corporate Reporting by Carol Adams,Elaine Cohen,Dwayne Baraka Pdf

Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR 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 IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Sustainability Accounting and Integrated Reporting

Author : Charl de Villiers,Warren Maroun
Publisher : Routledge
Page : 170 pages
File Size : 44,7 Mb
Release : 2017-11-03
Category : Business & Economics
ISBN : 9781351608855

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Sustainability Accounting and Integrated Reporting by Charl de Villiers,Warren Maroun Pdf

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Accountancy and the Changing Landscape of Integrated Reporting

Author : Dragu, Ioana
Publisher : IGI Global
Page : 303 pages
File Size : 45,8 Mb
Release : 2017-12-31
Category : Business & Economics
ISBN : 9781522536239

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Accountancy and the Changing Landscape of Integrated Reporting by Dragu, Ioana Pdf

In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.

Integrated Reporting Management

Author : Sean Stein Smith
Publisher : CRC Press
Page : 293 pages
File Size : 49,5 Mb
Release : 2018-11-09
Category : Business & Economics
ISBN : 9781351015455

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Integrated Reporting Management by Sean Stein Smith Pdf

Integrated reporting in corporate communication is a process that results in improved communication, most visibly an ‘integrated report,’ about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance, and prospects lead to the creation of value over the short, medium, and long term. It represents the integrated summarization of a company’s performance in terms of both financial and other relevant information. Integrated reporting provides greater context for performance data, clarifies how relevant information fits into operations or a business, and may help make decision making better in the long-term. The aim and scope of this book is to provide readers with an overview and analysis of the topics of both integrated financial reporting and a multiple capital model. Analyzing this topic through both a qualitative and quantitative framework, this important business topic is introduced and framed in the context of current market trends, while also including implications for business management professionals. This book provides a thorough examination of the topics of integrated reporting, management ramifications, and opportunities for management professionals. This easy to read and understand book provides numerous take away points, action items and implications. It includes real world examples, sources where more information can be obtained, and direct cause-to-effect examples, making it a valuable resource for readers.

One Report

Author : Robert G. Eccles
Publisher : Unknown
Page : 235 pages
File Size : 51,5 Mb
Release : 2010
Category : Corporation reports
ISBN : 1119199964

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One Report by Robert G. Eccles Pdf

"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tre.

Implementing Integrated Reporting

Author : Cristiana Bernardi
Publisher : Springer Nature
Page : 94 pages
File Size : 43,8 Mb
Release : 2020-02-29
Category : Business & Economics
ISBN : 9783030111939

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Implementing Integrated Reporting by Cristiana Bernardi Pdf

Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.

New Trends in Public Sector Reporting

Author : Francesca Manes-Rossi,Rebecca Levy Orelli
Publisher : Springer Nature
Page : 213 pages
File Size : 40,6 Mb
Release : 2020-05-18
Category : Political Science
ISBN : 9783030400569

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New Trends in Public Sector Reporting by Francesca Manes-Rossi,Rebecca Levy Orelli Pdf

This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Towards Integrated Reporting

Author : Epameinondas Katsikas,Francesca Manes Rossi,Rebecca L. Orelli
Publisher : Springer
Page : 128 pages
File Size : 41,5 Mb
Release : 2016-10-31
Category : Business & Economics
ISBN : 9783319472355

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Towards Integrated Reporting by Epameinondas Katsikas,Francesca Manes Rossi,Rebecca L. Orelli Pdf

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.

Corporate Social Responsibility in Rising Economies

Author : Nayan Mitra,René Schmidpeter
Publisher : Springer
Page : 234 pages
File Size : 47,5 Mb
Release : 2021-01-12
Category : Business & Economics
ISBN : 3030537749

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Corporate Social Responsibility in Rising Economies by Nayan Mitra,René Schmidpeter Pdf

Emerging economies arguably have different socio-fiscal dynamics compared to developed economies. On one side they have the need for corporate interventions in national development, on the other hand, they do not have enough research to support the agenda. In recent times there has been a conscious effort to legislate Corporate Social Responsibility (CSR) in some of these countries in order to bring about sustainable development. Yet, it is this legislation, which is debated among many others. This book provides its readers with a comprehensive interpretation of the various CSR perspectives in emerging economies through academic research and case studies from practice. It not only points out the challenges, the debates, but also the dynamics of implementation and the impact of such CSR spent. This book therefore is targeted both towards academics as well as practitioners in an attempt to bring about an active academic-industry interface as CSR as a management function is part of dynamic social science.

Integrated Reporting

Author : Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone
Publisher : Springer Science & Business Media
Page : 350 pages
File Size : 46,8 Mb
Release : 2013-11-27
Category : Business & Economics
ISBN : 9783319021683

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Integrated Reporting by Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone Pdf

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Integrated Reporting

Author : Samuel O. Idowu,Mara Del Baldo
Publisher : Springer
Page : 405 pages
File Size : 41,9 Mb
Release : 2019-01-04
Category : Business & Economics
ISBN : 9783030017194

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Integrated Reporting by Samuel O. Idowu,Mara Del Baldo Pdf

This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

The Integrated Reporting Movement

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 41,9 Mb
Release : 2014-10-20
Category : Business & Economics
ISBN : 9781118993743

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The Integrated Reporting Movement by Robert G. Eccles,Michael P. Krzus Pdf

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.