The Sustainability Learning Forum

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 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[...]

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When does it pay? Linking Carbon and Financial Performance

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[...]

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What Are the Benefits of Integrated Reporting?

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[...]

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Integrated Reporting: Old Wine in New Bottles?

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[...]

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Dolderer, Christoph

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Rieth, Lothar

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Keynote Dr. Kurt Bock

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[...]

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