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News and Research

All the content on this site is contributed by our Community Members and our Operating Committee.  Please consider Joining our Community and sharing your own knowledge. Thanks in advance for your help!

  • 24 May 2019 3:24 PM | Mary Adams (Administrator)

    This article by community member John Wilcox is a great overview of integrated reporting model, potential benefits and obstacles to adoption. 

    The future of integrated reporting is closely linked to developments in corporate governance, climate change, social issues, sustainability, corporate reporting, investor stewardship, regulation....

  • 11 May 2019 6:39 PM | Paul Thompson

    ICI Italy (NIBR) and the WICI Global Network, in collaboration with the IIRC, have just published "Implementation Guidance on Integrated Reporting for SMEs" available at this link: http://www.wici-global.com/useful_resorces_publications#post-1872


  • 11 May 2019 6:35 PM | Paul Thompson

    In 2016, IFAC established a network of contacts at professional accountancy organizations (PAOs) to help encourage more widespread adoption and implementation of integrated reporting.

    Primary activities to date have been:

    To help ensure our activities around integrated reporting continue to be useful to IFAC's members, IFAC invites you to complete a short survey:

    https://www.surveygizmo.com/s3/5007220/IFAC-Integrated-Reporting-Survey-for-PAOs


  • 16 Apr 2019 9:29 PM | Elizabeth Castillo (Administrator)

    Hi friends,

    Kate Raworth, author of Doughnut Economics, recently held a contest soliciting suggestions to supplement the seven mindset shifts outlined in her book. I submitted a  just-in-time entry last Friday, advocating for "Illuminate Intangibles" and Integrated Reporting as the 8th way. My typology differs a bit from IIRC's, yet still includes the Octopus :-)    Feedback welcome  eac at asu dot edu

    I'll keep you posted--results will be announced in mid May.

    Thank you,

    Elizabeth


  • 10 Apr 2019 2:42 PM | Mary Adams (Administrator)

    CorporateSecretary.com reports that:

    The Council of Institutional Investors (CII) has called for action to be taken to improve issuers’ reporting around human capital management and ESG matters, at a time when non-governmental changes appear to have more momentum than regulatory reforms....In a recent letter to the US Senate banking committee, which held a hearing earlier this month on ESG issues, CII general counsel Jeffrey Mahoney writes that ‘institutional and retail investors have a pronounced interest in clear and comparable information 

    There is a lot of meat to this article including discussion of possible roles for the SEC in defining these measures.  Read more now

  • 3 Apr 2019 6:44 PM | Elizabeth Castillo (Administrator)

    Intel just released its 2018 10K. Check out pages 10-16 to see how it develops and deploys multiple forms of capital.

  • 2 Apr 2019 2:58 PM | Elizabeth Castillo (Administrator)

    Hi friends,

    When you have a moment, please take a look at this article outlining how Integrated Reporting can align capabilities development across individual, organizational, and societal levels. Modified octopus model in section 6.1 shows how a community used multiple capitals to revive a rural town in Nebraska. I welcome your feedback. I'll be sharing these ideas at the National Endowment for the Arts on Friday April 5th, please think good thoughts! I'll let you know how it goes when I return.

    Best,

    Elizabeth

  • 27 Mar 2019 5:00 PM | Mary Adams (Administrator)

    This is an thorough interview getting an update on many fronts from the CEO of the IIRC, Richard Howitt:

    He describes how the adoption of integrated reporting is building momentum across the globe; explains the differences between the IIRC, SASB, and GRI; and speculates about where integrated reporting is headed and young professionals’ role in shaping its future. The following is an edited transcript of the editors’ conversation with Howitt.


    READ THE FULL ARTICLE

  • 18 Mar 2019 2:00 PM | Elizabeth Castillo (Administrator)

    JLL's recently issued 10K includes Integrated Reporting. Here are my favorite parts: 

    * Table of capitals, p. 27

    * Cross listing of IR framework elements with 10K content, p. 149

    * Value creation model, p. 15  &  Strategy, p. 17



  • 14 Mar 2019 5:06 PM | Mary Adams (Administrator)

    Past community guest Hillary Young has a great piece on Medium entitled Why Etsy Is Integrating Our Sustainability Reporting With Our Financial Reporting:

    As we continue to integrate impact into the heart of our business, we saw an opportunity to change our reporting to reflect this deeper integration. So now, we have just one report.

    She cites three key reasons behind the company has made this move. Read the article

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