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Models of Best Practice in Integrated Reporting 2015

Models of Best Practice in Integrated Reporting 2015 The IIRC Pilot Programme Business Network came to an end in September 2014 after three years of developing and piloting the principles and concepts behind integrated reporting. In its place, the IIRC established a business network of organizations committed to the adoption of integrated reporting. http://integratedreporting.org/ir-networks/ir-business-network/ , accessed May 2015. Not all participants in the Pilot Programme, including some of those identified in Table 1, published an integrated report. Some continued to issue separate annual financial and sustainability reports, while others simply combined their financial and sustainability reports into a single document. The authors use the International Integrated Reporting Council convention “ ” to denote the term “integrated reporting.” International Integrated Reporting Council. “The International Framework,” pp. 11–12. Robert G. Eccles, Michael P. Krzus, and Sydney Ribot. The Integrated Reporting Movement: Meaning, Momentum, Motives and Materiality , New York: John Wiley & Sons, Inc., 2014. Ibid. p. 80. SASOL. Annual Integrated Report 2014. p.26. The Clorox Company. 2014 Integrated Annual Report . p. 14. Ibid. pp. 32–34. This image captures only a portion of the graphic published by Clorox. AkzoNobel launched their Human Cities initiative because a significant portion of revenues is connected to cities. AkzoNobel. Report 14 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Corporate Finance Wiley

Models of Best Practice in Integrated Reporting 2015

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Publisher
Wiley
Copyright
Copyright © 2015 Cantillon and Mann
ISSN
1078-1196
eISSN
1745-6622
DOI
10.1111/jacf.12123
Publisher site
See Article on Publisher Site

Abstract

The IIRC Pilot Programme Business Network came to an end in September 2014 after three years of developing and piloting the principles and concepts behind integrated reporting. In its place, the IIRC established a business network of organizations committed to the adoption of integrated reporting. http://integratedreporting.org/ir-networks/ir-business-network/ , accessed May 2015. Not all participants in the Pilot Programme, including some of those identified in Table 1, published an integrated report. Some continued to issue separate annual financial and sustainability reports, while others simply combined their financial and sustainability reports into a single document. The authors use the International Integrated Reporting Council convention “ ” to denote the term “integrated reporting.” International Integrated Reporting Council. “The International Framework,” pp. 11–12. Robert G. Eccles, Michael P. Krzus, and Sydney Ribot. The Integrated Reporting Movement: Meaning, Momentum, Motives and Materiality , New York: John Wiley & Sons, Inc., 2014. Ibid. p. 80. SASOL. Annual Integrated Report 2014. p.26. The Clorox Company. 2014 Integrated Annual Report . p. 14. Ibid. pp. 32–34. This image captures only a portion of the graphic published by Clorox. AkzoNobel launched their Human Cities initiative because a significant portion of revenues is connected to cities. AkzoNobel. Report 14

Journal

Journal of Applied Corporate FinanceWiley

Published: Jun 1, 2015

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