The integrated reporting movement : meaning, momentum, motives, and materiality /

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This 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 numb...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Eccles, Robert G.
Otros Autores: Krzus, Michael P.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, Inc., [2015]
Colección:Wiley corporate F & A series.
Temas:
Corporation reports.
Corporation reports > South Africa > Case studies.
Social responsibility of business.
Sustainability.
Sociétés > Rapports.
Sociétés > Rapports > Afrique du Sud > Études de cas.
Entreprises > Responsabilité sociale.
Durabilité de l'environnement.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Corporation reports
Social responsibility of business
Sustainability
Finance.
Business & Economics.
Financial Management & Planning.
South Africa
Case studies
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 1. South Africa
  • 2. Meaning
  • 3. Momentum
  • 4. Motives
  • 5. Materiality
  • 6. The Sustainable Value Matrix
  • 7. Report Quality
  • 8. Reporting Websites
  • 9. Information Technology
  • 10. Four Recommendations.
  • 1. 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
  • 2. 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/Vancity 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
  • 3. Momentum
  • Adoption
  • Self-Declared Integrated Reports
  • Trends in Sustainability Reporting
  • The Spirit of Integrated Reporting
  • Accelerators
  • Regulation
  • Multistakeholder Initiatives
  • Organizations
  • Global Reporting Initiative
  • Sustainability Accounting Standards Board
  • CDP
  • Climate Disclosure Standards Board
  • Global Initiative for Sustainability Ratings
  • Endorsements
  • Awareness
  • 4. Motives
  • Companies
  • Audience
  • Supporting Organizations and Initiatives
  • Regulators
  • Service Providers
  • 5. Materiality
  • The Social Construction of Materiality
  • Materiality in Environmental Reporting
  • Comparing Different Definitions of Materiality
  • Audience
  • Governance
  • Materiality for Integrated Reporting
  • 6. 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
  • Appendix 6A. Comparing the Ford and Daimler Materiality Matrices
  • Appendix 6B. Methodology for the Materiality Matrices Review
  • Note
  • 7. 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
  • Appendix 7A. Methodology for Analyzing 124 Company Integrated Reports
  • 8. Reporting Websites
  • Methodology
  • Website Category Analysis
  • Website Feature Analysis
  • Three Examples
  • Novo Nordisk
  • Philips
  • SAP
  • Appendix 8A. Methodology for Website Coding
  • 9. 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)
  • 10. Four Recommendations
  • A Very 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.

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