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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!

  • 20 Nov 2017 9:17 AM | Mary Adams (Administrator)

    Integrated Reporting is on the rise in the U.S. Learn more and join the conversation at our next meeting! Here's our newsletter:

    Inaugural Community Meeting

    Thanks to all who attended our inaugural web meeting! We had an engaged discussion that included corporates, investors, advisors, nonprofits and academics.

    Sandy Nessing of American Electric Power gave us a great tour of their integrated report. She shared how the report has become a cornerstone of their communications and how they continue to improve the report-production process.  More on AEP's approach in this post and video

    U.S. News

    Financial Advisor Magazine on the importance of integrated reporting

    CFO Magazine: Closing the Confidence Gap in Sustainability Data

    Triple Pundit: Why long-termism matters

    Accounting Today reviews progress in integrated reporting

    International News

    Co-operative Press: Crédit Agricole leads the way on integrated reporting for social impact

    Acuity Magazine: Integrated Reporting – the future of accounting

    Board Agenda: Sustainable development means securing the future of business

    Don't Miss Our Next Web Meeting on 12/13!

    Prudential Financial  has been part of the International Integrated Reporting Council since its founding in 2010. At our next web meeting, Suzanne Klatt, Director of Environment and Sustainability, will give us a tour of Prudential's latest report and will share insights on the process and results the company has seen from their integrated approach. Our interactive virtual meeting is held at 2 PM EST. Please join us!  More information and registration

  • 9 Nov 2017 4:12 PM | Mary Adams (Administrator)

    A recent article in Financial Advisor magazine discussed an updated survey by the CFA Institute on Environmental, Social and Governance (ESG) data. The report confirms that "as in 2015, 73 percent of respondents take ESG into account in their investment analysis and decisions." 

    But the article goes farther. It quotes Vincent Papa, director, financial reporting policy for CFA Institute on the importance of the work the International Integrated Reporting Council (IIRC) is doing to ensure that companies:

    Go beyond providing ESG data in a siloed fashion and incorporate it into a cohesive value creation story in order to Inform investors how this information links to the business strategy, the finances, the risk management of reporting entities, and don’t just detail it in one chapter of an annual report or a separate Corporate Social Responsibility (CSR) report.

  • 26 Oct 2017 3:47 PM | Mary Adams (Administrator)

    ArcelorMittal (featured in our community's list of integrated reporters) recently won an award for its integrated report. From the NWI Times:

    ArcelorMittal and the digital communications company Investis also won "Best online annual report" in the Digital Impact Awards.

    “This award is recognition of the effort and progress we have made over the past two years on our journey to fully integrated reporting,” said Paul Weigh, ArcelorMittal corporate communications manager.


  • 18 Oct 2017 4:02 PM | Mary Adams (Administrator)

    This recent article explains the growing need for reliable sustainability information

    In a March 2017 State Street study, 92% of institutional investors revealed they want companies to explicitly identify ESG factors that materially impact performance.

    Thousands of companies around the world have responded to this investor demand by issuing “sustainability,” “corporate social responsibility,” and “integrated” reports. In some jurisdictions, companies are now required to or are voluntarily providing varying degrees of information on ESG and other sustainability matters in statutory filings.

    Yet, additional recent surveys have also revealed a gap in confidence among investors in both the relevance and reliability of the sustainability information reported by companies.

    The article includes a link to a new paper by Robert H. Herz, Brad J. Monterio and Jeffrey C. Thomson called, Leveraging the COSO Internal Control—Integrated Framework to Improve Confidence in Sustainability Data.

  • 18 Oct 2017 3:36 PM | Mary Adams (Administrator)

    Good overview by Julia Wilson of the growing attention to long-term strategies  from sources ranging from Blackrock to Nasdaq to CECP. She opens by explaining:

    If you were told tomorrow that half of your retirement savings wouldn’t be available to you in 40 years, would you still invest? What if the sound investment decisions you made today eventually collapsed under the collective weight of environmental, social, governance (ESG) factors like climate change and resource scarcity? Protecting ourselves against this possibility means investing today in sustainable solutions that expand the scope of what’s possible.

  • 18 Oct 2017 1:19 PM | Mary Adams (Administrator)

    This new paper from Deutsche Bank reports:

    In this note we take a closer look at the relationship between ESG (environmental, social and governance) performance momentum and accountability to stock price performance. Although investors tend to generally look at ESG performance from a longer-term time horizon, recent performance data suggests that ESG is starting to generate alpha even in a shorter-term timeframe. Moreover, our work suggests that ESG-linked compensation has had a positive impact on six sectors within S&P 500 over 3- and 5-year periods.

  • 11 Sep 2017 3:57 PM | Mary Adams (Administrator)

    The latest CPA Journal just published Financial Reporting Issues for Preparers: Highlights from the 16th Annual Baruch College Financial Reporting Conference.

    The article focuses on a panel discussion which  included Bob Laux, North American lead for the International Integrated Reporting Council. He is quoted:

    CEOs feel that they’re forced into this quarterly earnings game and meeting [Wall Street] expectations, and it’s just not healthy.

    Laux also explained the multi-capital model in integrated reporting and notes that, "that leading companies focus on more than just financial capital."

    Read the full article

  • 5 Sep 2017 4:15 PM | Mary Adams (Administrator)

    A recent Accounting Today article entitled IFAC CEO Choudhury sees accountants making an impact globally, cites Choudhury's explanation of the rationale for integrated reporting:

    The public’s trust in institutions—public sector, private sector, media and non-governmental organizations—is really declining...I think financial reporting comes into that discussion, because a lot of stakeholders have become far more concerned about what entities they invest in, or contribute taxation money to, how they are adding value. It’s not all about the bottom line. If that bottom line is earned at the cost of a lot of negative effects overall, is that a good thing or a bad thing? The notion of moving beyond financial reporting to integrated reporting and actually having a systematic discussion of how an entity creates value addition, how it creates wealth, we believe is a very important direction for the future, and we are wholly supportive of the International Integrated Reporting Council’s work.

    Read the full article

  • 21 Aug 2017 2:46 PM | Mary Adams (Administrator)

    Here's an early review in the CPA Journal of Mervyn King's new book, Chief Value Officer: Accountants Can Save the Planet, written with Jill Atkins.

    The author of the review, Edward Mendlowitz, makes the case that the message of integrated reporting and thinking is relevant to a broad audience:

    Accountants are the primary measurers, auditors, and designers of financial reports, and they can change reporting vehicles. There is no doubt of the centrality of the accountant’s role; however, the book limits itself by using accountants as the driving force. It should reach a much wider audience, and with small changes in that regard (and in the title) it could be directed to all corporate directors, CEOs, and CFOs, and professionals engaged by these organizations, as well as legislators and regulators.

    Read the review and/or read the book, let us know what you think!

  • 15 Aug 2017 4:37 PM | Mary Adams (Administrator)

    The CPA Insider Newsletter from the Journal of Accountancy just published a new post called: CFOs and sustainability—a growing relationship, How CFOs can engage with their organizations’ sustainability goals by Shilpa Pai Mizar.

    The post cites three key reasons for CFO's to engage on sustainability issues:

    1. Sustainability risk is business risk
    2. Sustainable practices have been shown to save organizations money and create long-term business value
    3. Companies are seeing increased interest from investors in sustainability issues.
    A follow-up article at Sustainability Leader makes the connection between these trends and integrated reporting. 


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