Reflection essay
point of
view
August 2013
Integrated Reporting
Going beyond the financial results
Highlights
• Stakeholders are calling for
enhanced reporting of corporate responsibility and other information that impacts business performance.
A way to respond to the evolving needs of stakeholders in the capital markets.
• Integrated reporting seeks to provide
• Capital market stakeholders are finding it valuable when companies provide information on environmental, social, and governance issues impacting their businesses.
Stakeholders are increasingly considering internal and external non-financial factors, such as resource scarcity or demographic shifts, when assessing companies’ long-term prospects. • Companies may benefit from
• Integrated reporting builds on the existing financial reporting model to incorporate nonfinancial information that can help stakeholders understand how a company creates and sustains value over the long-term. This is in line with the continued growth of sustainability rating systems and investment policy disclosure requirements. The trend toward reporting non-financial information is increasing and will likely continue.
stakeholders with additional information to help them make more informed assessments of companies and their long-term prospects.
thinking about their reporting in an integrated way. This can help them better integrate strategy, governance, and other factors as part of their internal and external reporting. • Companies that use the integrated
reporting concepts may produce more transparent reporting and could improve their access to capital.
• Globalization of and interdependencies in supply chains, rapid population growth, and increasing global consumption are impacting the quality, availability, and price of resources. Integrated reporting has the potential to make the impact of these and other factors on companies’ strategies and business models more transparent to
view
August 2013
Integrated Reporting
Going beyond the financial results
Highlights
• Stakeholders are calling for
enhanced reporting of corporate responsibility and other information that impacts business performance.
A way to respond to the evolving needs of stakeholders in the capital markets.
• Integrated reporting seeks to provide
• Capital market stakeholders are finding it valuable when companies provide information on environmental, social, and governance issues impacting their businesses.
Stakeholders are increasingly considering internal and external non-financial factors, such as resource scarcity or demographic shifts, when assessing companies’ long-term prospects. • Companies may benefit from
• Integrated reporting builds on the existing financial reporting model to incorporate nonfinancial information that can help stakeholders understand how a company creates and sustains value over the long-term. This is in line with the continued growth of sustainability rating systems and investment policy disclosure requirements. The trend toward reporting non-financial information is increasing and will likely continue.
stakeholders with additional information to help them make more informed assessments of companies and their long-term prospects.
thinking about their reporting in an integrated way. This can help them better integrate strategy, governance, and other factors as part of their internal and external reporting. • Companies that use the integrated
reporting concepts may produce more transparent reporting and could improve their access to capital.
• Globalization of and interdependencies in supply chains, rapid population growth, and increasing global consumption are impacting the quality, availability, and price of resources. Integrated reporting has the potential to make the impact of these and other factors on companies’ strategies and business models more transparent to