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 associated movement, and examines the motives of the actors involved. The 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, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reportingas 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. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementationaincluding, but not limited to an extensive discussion of information technologyas role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directorsa aStatement of Significant Audiences and Materialitya and a aSustainable Value Matrixa tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.Watson, Liv and Brad Monterio, aIntegrated Reporting Technologies in the NOW Economy, a September 2014, ... A Day in Big Data, http://adayinbigdata.com, accessed May 2014; and Lisa Arthur, aWhat is Big Data, a Forbes, August 15, 2013 ... This is the most common way in which companies provide data today for their financial, sustainability, and integrated reports because ... It often requires manual manipulation, copying, and pasting into other software or spreadsheets, and this cananbsp;...
|Title||:||The Integrated Reporting Movement|
|Author||:||Robert G. Eccles, Michael P. Krzus|
|Publisher||:||John Wiley & Sons - 2014-10-20|