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

Author: Robert G Eccles; Michael P Krzus
Publisher: Hoboken, New Jersey : John Wiley & Sons, Inc., [2015]
Series: Wiley corporate F & A.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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 number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains  Read more...
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Genre/Form: Electronic books
Case studies
Electronic book
Additional Physical Format: Print version:
Eccles, Robert G.
Integrated reporting movement.
Hoboken, New Jersey : John Wiley & Sons, Inc., [2015]
(DLC) 2014026060
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Robert G Eccles; Michael P Krzus
ISBN: 9781118993743 1118993748 9781118993736 111899373X 1118646983 9781118646984
OCLC Number: 884665282
Description: 1 online resource.
Contents: 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.
Series Title: Wiley corporate F & A.
Responsibility: Robert G. Eccles, Michael P. Krzus, with Sydney Ribot.
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Abstract:

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  Read more...

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