The assurance of integrated reports: let’s get some perspective before we get technical

written by Carol A Adams If assurance of integrated reports is to add credibility and build trust, it needs to focus on the attributes most likely to lead to a paradigm shift in integrating sustainability into business thinking and practice. These are identified in The IIRC: A Call to Action  (Adams, forthcoming) as: a broader notion of what […]

Working together for corporate reporting to achieve the Sustainable Development Goals: UNCTAD wokshop

The UNCTAD (United Nations Conference on Trade and Development) ISAR (International Standards of Accounting and Reporting) Workshop in Geneva on 13th October brought together representatives of standard setters and expert panelists to facilitate the promotion of cohesive reporting to enhance sustainable development. UNCTAD ISAR was the first global organisation to make comprehensive recommendations on non-financial reporting […]

Divestment backlash shows companies need to improve sustainability reporting

By Carol A Adams Tony Abbott’s criticisms of the ANU’s divestment decision will come back to bite him. The tide of change is such that Vice-Chancellor Ian Young and the ANU Council will be seen as leaders. Others will follow. Abbott has added his voice to a growing chorus condemning the decision by ANU to […]

Corporate reporting for sustainable development – and innovation from Germany

(How) can corporate reporting fix global issues such as poverty and climate change? The conferences[i] I attended in Berlin this week identified some issues to be overcome, some questions to address and a few innovative solutions. Reporting was not the main focus of the Humboldt Uni conference (which attracted a large proportion of people working […]

Europe focuses on the role of corporate reporting in transition towards sustainable development

Having advocated for many years that corporate reporting could, should and must play a significant role in the transition towards sustainability, it is pleasing to see the topic at centre stage during a fortnight in Europe at workshops, conferences and other meetings in Amsterdam, Glasgow, Berlin and Geneva including the UNCTAD workshop on the Future […]

New research finds benefits to companies doing integrated reporting

It is no surprise that research just released by the International Integrated Reporting Council (IIRC) and Black Sun finds that the majority (92%) of IIRC pilot programme participants responding to a survey found that moving towards integrated reporting increased their understanding of how they create value.  They understand better how relationships, intellectual capital, the natural […]

Are Indian companies ready for integrated reporting?

by Carol A Adams I have it on good authority that there are those in India who think that integrated reporting is doomed to failure, that companies need to choose between sustainability and integrated reporting and that sustainability reporting is the go.  I have no reason to doubt this for two reasons: 1) India is […]

The International Integrated Reporting Council: a call to action

by Carol A Adams This paper sets out the case for integrated reporting and its potential to change the thinking of corporate actors leading to the further integration of sustainability actions and impacts into corporate strategic planning and decision making. It calls for academics to engage with the process and to contribute to the development […]

Stockland’s progress on integrated reporting

prepared by Carol Adams This analysis of Stockland’s reporting for 2013 focuses on the principles and content elements of <IR> which make integrated reporting distinctive. Connectivity Stockland’s Annual Review 2013 demonstrates connectivity through: setting out briefly the contents of each report in its reporting suite  – this would be a good place to also mention […]

Key reporting standard setters in dialogue

Responding to calls for better alignment in corporate reporting, the International Integrated Reporting Council (IIRC) yesterday introduced The Corporate Reporting Dialogue (CRD). The stated aim of the CRD is to promote greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements, leading to improved efficiency and effectiveness. The organizations participating in the CRD, which […]