Cbus superannuation fund: Annual Integrated Report 2016

By Carol A Adams Cbus superannuation fund (known as a pension fund in some countries) has just released its Annual Integrated Report 2016. The report is Cbus’s second attempt at integrated reporting and the first in which it has referred to the report as an ‘integrated report’. The 2016 report provides a clearer articulation of […]

Exploring the implications of integrated reporting for social investment (disclosures)

by Carol A. Adams, Brad Potter Prakash J. Singh and Jodi York The purpose of this study is to examine the evolution of corporate reporting on social investment activities in the context of a global move toward integrated reporting approaches. The paper adopts both a conceptual and content analysis approach to examining the reports of four multi-national corporations – […]

The future of corporate reporting, the Sustainable Development Goals and capital markets

In this video Paul Druckman talks about the future of corporate reporting and accounting for sustainable development. He discusses the need to incorporate the Sustainable Development Goals into the thinking of capital markets. He argues for increased take up of integrated reporting and the need for convergence across the various standard and guideline setters. Whilst […]

Better corporate reporting: challenging credibility

In this interview Paul Druckman talks about the role of corporate reporting in providing information to investors, the role of Stewardship Codes and pension funds in creating a shift and the role of regulators in encouraging better corporate reporting. He discusses the challenges concerned with increasing the credibility of integrated reports. This is the fourth in […]

Paul Druckman discusses the meaning of value creation

In this video Paul Druckman discusses the complexity of changing the capital market system given diverse stakeholder interests and the approach that corporate boards should take to the governance of ESG issues in light of the VW scandal.  He responds to criticisms by some academics that the International Integrated Reporting Council (IIRC) has moved away from […]

Video: panel discussion with Paul Druckman: Normalising integrated reporting

This video records a panel discussion with Paul Druckman the CEO of the International Integrated Reporting Council (IIRC), Carol Adams and Richard Slack both Professors of Accounting at Durham University Business School and Anne Adrain, Deputy Director, Sustainability and Assurance at ICAS. The key highlights of each presentation are summarised below. More information about the […]

Reporting chief’s formula for better decision making

By Anne Adrain Paul Druckman, CEO of the IIRC, says “three shifts” in capital markets will lead to better informed and more sustainable investment. Integrated Reporting will provide greater benefits to business through “three shifts” in capital markets, according to one of the world’s leading experts. Speaking at Durham University Business School, Paul Druckman, CEO […]

The role of corporate reporting in raising awareness of ESG risks and opportunities

By Carol A Adams Do Board Directors really understand the inter-relationships between: Environmental, Social and Governance (ESG) risk; delivering on strategy; and, corporate reporting? There are a number of factors that, taken together, make this an important question: the link between ESG risk, reputational damage and delivering on strategy; investor demand (or lack thereof) for […]

What do the next generation of accountants think about integrated reporting?

Paul Druckman, CEO of the IIRC joined a panel of presenters at Durham University Business School discussing ongoing work and research in integrated reporting.  Details of the panel can be found here.  A video recording of the discussion is here. The audience included members of the Institute of Chartered Accountants of Scotland (ICAS), alumni of […]

Cbus superannuation fund publish first report in a 3 year journey towards integrated reporting

by Carol A Adams The Cbus Annual Report for 2014/15 represents a significant first step on their journey towards integrated reporting. Cbus has been part of the <IR> Pension Fund Network for Integrated Reporting since 2013 following a meeting between Cbus CEO, David Atkin, and other Cbus executives with Paul Druckman, CEO of the International Integrated […]