Spotlight: Integrated Reporting
Growing expectations of stakeholders and legislators as well as the steady growth of global trade f ows have added signif cantly to the complexity of businesses. This comes along with the call for a more holistic reporting of companies’ f nancial and nonf nancial performance. This is the core idea behind integrated reporting: It wants to provided in a coherent way a clear link between economic drivers, f nancial information, and social and environmental impacts. While the concept is clear, the roadmap is still vague. The International Integrated Reporting Council (IIRC) shall help to overcome this.
Keynote Dr. Kurt Bock (BASF)
As a founding member of the UN Global Compact in 2000, we strongly support the role of the UN Global Compact as a peer-learning and dialogue platform. By combining high-level commitment with hands-on learning at the local level, the UN Global Compact has gathered experience with concrete best practices in the area of sustainability, and it has a unique competence in the field of facilitating multistakeholder dialogue and projects. more[...]
Integrated Reporting: Old Wine in New Bottles?
By Christoph Dolderer (EnBW AG), Dr Lothar Rieth (EnBW AG)This contribution strives to answer the following questions: Why do we need to realign corporate reporting? Is it old wine in new bottles or does it contain revolutionary ideas about corporate reporting? What is the additional value of integrated reporting and what does EnBW’s path toward integrated reporting look like? more[...]
What Are the Benefits of Integrated Reporting?
By Nicolette Behncke (PwC)Integrated reporting moves beyond a silo approach of information gathering and reporting toward a more comprehensive assessment and presentation of a company’s value and performance. This offers various benefits, such as giving organizations a more holistic view of information relevant to their strategies, business models, and abilities to create and sustain value in the short, medium, and long term. more[...]
When does it pay? Linking Carbon and Financial Performance
By Prof Timo Busch (University of Hamburg)Why do firms have a management orientation toward sustainability? How should society reconcile the dilemma of maximizing satisfaction today without placing an undue burden upon ourselves in the future? In the strategy literature, a related question remains fiercely debated: Does it pay to address ecological and social issues? more[...]
Unpacking the CSR-CFP Link
By Prof Francesco Perrini (Università Bocconi), Prof Angeloantonio Russo (LUM University), Prof Antonio Tencati (Università degli Studi di Brescia), Clodia Vurro (Università Bocconi )The continuing financial crisis calls for different managerial paradigms and a broader definition of business success. The narrow and exclusive focus on short-term monetary results has led to counter-productive and negative consequences for business and society. All over the world, different approaches are emerging. Thanks to innovative corporate social responsibility (CSR) practices, a great number of firms have been working with stakeholders in order to support broad and shared value-creation processes that are able to benefit the different constituencies, including not only shareholders but also employees, customers, suppliers, the community in which the company operates, and others. more[...]
More Information about Reporting
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Webinar: The Value of Sustainability Reporting
Nancy Manchilla, ISOS GroupThe webinar organized by ISOS Group and Concept Green looks at sustainability reporting from various perspectives—investment analysts, capital providers, corporate social responsibility watch groups and sustainability reporters and reviewers. more[...]
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The Organizational Implementation of Corporate Citizenship
Prof. Andreas Georg Scherer, University of ZurichThe Communication on Progress (COP) policy is the central component of the UN Global Compact’s integrity measures. The policy establishes a mandatory reporting requirement for businesses to report annually on their progress in implementing the Ten Principles of the UNGC more[...]
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Evidence-based Standards for Reporting on Materiality
Elaine Cohen, Beyond Business LtdMateriality assessment concerning corporate sustainability disclosures is still difficult. The Sustainability Accounting Standards Board (SASB) offers evidence-based standards for reporting on materiality. “The SASB aims to become the future of both financial and sustainability disclosure, providing guidance for the missing link through a set of material indicators by sector and voluntary disclosure, which no self-respecting voluntary corporate reporter will be able to avoid referencing and which no 'reasonable investor' will be willing to overlook," writes Elaine Cohen in CSRWire. more[...]
The Author
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Evidence-based Standards for Reporting on Materiality
Elaine Cohen, Beyond Business LtdMateriality assessment concerning corporate sustainability disclosures is still difficult. The Sustainability Accounting Standards Board (SASB) offers evidence-based standards for reporting on materiality. “The SASB aims to become the future of both financial and sustainability disclosure, providing guidance for the missing link through a set of material indicators by sector and voluntary disclosure, which no self-respecting voluntary corporate reporter will be able to avoid referencing and which no 'reasonable investor' will be willing to overlook," writes Elaine Cohen in CSRWire. more[...]
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Secrets Behind Innovations in CSR Reporting
Susan McPherson, FentonHow do companies handle CSR reporting? What is new and innovative? And most important: where do experts see the market going? Susan McPherson from Fenton talks with Allyson Park, VP Worldwide Public Affairs & Communications, Coca-Cola, Ephi Banaynal, Global Director, Sustainability Management & Strategy, SAP, Kierstin Regelin, Global Social Innovation, HP and Emily Cichy, Manager, Corporate Citizenship, Disney. more[...]
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New trends in sustainability reporting
Richard KetchenWhen it comes to determining the primary audience for sustainability reports, is it investors, customers or another stakeholder group? A recent study by Ernst & Young and GreenBiz.com found employees to be the second most important audience for sustainability reports. That’s not surprising when you consider that the study also found employees to be second only to customers as drivers of sustainability initiatives. more[...]
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