The integrated reporting movement meaning, momentum, motives, and materiality
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 numb...
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| Format: | eBook |
| Language: | English |
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Hoboken, New Jersey
John Wiley & Sons, Inc.
2015
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| Series: | Wiley corporate F & A series
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| Collection: | O'Reilly - Collection details see MPG.ReNa |
| 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 voluntary. In considering integrated reporting's current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. Concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions are introduced. -- |
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| Physical Description: | 1 online resource |
| ISBN: | 1118646983 9781118993736 9781118993743 111899373X 1118993748 |