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European Union Introduces Mandatory Reporting
In April 2014 the European Parliament adopted the long-awaited directive on the disclosure of nonfinancial and diversity information by certain large companies, amending the 2013 Accounting Directive. The directive, which adopts a report-or-explain approach, introduces measures that will strengthen the transparency and accountability of an estimated 6,000 companies in the EU. more[...]
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Sustainability Standards for US Corporate 10-K Reporting
The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by publicly listed corporations in the United States when disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the 10-K and 20-F forms. SASB is an independent 501(c)3 non-profit organization and is accredited to set standards by the American National Standards Institute (ANSI). more[...]
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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. more[...]
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Unpacking the CSR-CFP Link
Prof Francesco Perrini, Università Bocconi
Prof Angeloantonio Russo, LUM University
Prof Antonio Tencati, Università degli Studi di Brescia
Clodia Vurro, Università BocconiThe 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[...]
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When does it pay? Linking Carbon and Financial Performance
Prof Timo Busch, University of HamburgWhy 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[...]
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What Are the Benefits of Integrated Reporting?
Nicolette Behncke, PwCIntegrated 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[...]
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Integrated Reporting: Old Wine in New Bottles?
Christoph Dolderer, EnBW AG
Dr Lothar Rieth, EnBW AGThis 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[...]
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Keynote Dr. Kurt Bock
Dr Kurt Bock, BASFAs 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[...]
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Applied Sustainability for the Foodstuffs Industry
Christine Haupt, BASF
BASF SEAround nine billion people will live on planet earth in the year 2050. This outlook poses enormous global challenges to us. Innovative strategies turn challenges into opportunities, especially in the chemicals industry: BASF’s products and solutions will contribute to conserving resources, ensuring healthy food and nutrition, and improving quality of life. Sustainability and innovation will be significant driving forces. Three selected case studies show how BASF collaborates in the field of nutrition and health with its customers to produce consumer goods more sustainably. more[...]
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