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Record Nr. |
UNINA9910822221803321 |
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Autore |
Eccles Robert G. |
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Titolo |
The integrated reporting movement : meaning, momentum, motives, and materiality / / Robert G. Eccles, Michael P. Krzus, with Sydney Ribot |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : John Wiley & Sons, , 2015 |
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©2015 |
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ISBN |
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Descrizione fisica |
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1 online resource (335 p.) |
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Collana |
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Disciplina |
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Soggetti |
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Corporation reports |
Corporation reports - South Africa |
Social responsibility of business |
Sustainability |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality; Contents; Foreword; Preface; Acknowledgments; Chapter 1: South Africa; The Uniqueness of South Africa; South Africa's Journey to Integrated Reporting; King I; King II; King III; The Integrated Reporting Committee of South Africa's Discussion Paper; South African Assessment of the South AFrican Experience; Report Quality; Materiality; Disclosure of Nonfinancial KPIs; Disclosure of Risks; Director Remuneration and Board Transparency; Disclosure of Forward-Looking Information; Characteristics of the Report |
Internet UseAuditing and Assurance on Nonfinancial Information; Our Reflections on the South African Experience; Notes; Chapter 2: Meaning; Company Experimentation: Examples from the First Integrated Reports; Novozymes; Natura; Novo Nordisk; Philips and United Technologies; Expert Commentary: The First Reflections on Integrated Reporting; New Wine in New Bottles; The Solstice/Vancity Study; One Report: The First Book on Integrated Reporting; Codification: Creating Common Meaning; The Integrated Reporting Committee of South Africa; The International Integrated Reporting Council; Notes |
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Chapter 3: MomentumAdoption; Self-Declared Integrated Reports; Trends in Sustainability Reporting; The Spirit of Integrated Reporting; Accelerators; Regulation; Multistakeholder Initiatives; Organizations; Global Reporting Initiative; Sustainability Accounting Standards Board; CDP; Climate Disclosure Standards Board; Global Initiative for Sustainability Ratings; Endorsements; Awareness; Notes; Chapter 4: Motives; Companies; Audience; Supporting Organizations and Initiatives; Regulators; Service Providers; Notes; Chapter 5: Materiality; The Social Construction of Materiality |
Materiality in Environmental ReportingComparing Different Definitions of Materiality; Audience; Governance; Materiality for Integrated Reporting; Notes; Chapter 6: The Sustainable Value Matrix; A Short History of the Materiality Matrix; Issues with the Matrix; The Current State of Materiality Matrices; Stakeholder Identification and Engagement; Issue Identification and Description; Dimension Definitions and Labels; Issue Scoring; Interactivity; Uses of the Matrix; From the Materiality Matrix to the Sustainable Value Matrix; The Four Cells; Notes |
Appendix 6A: Comparing the Ford and Daimler Materiality MatricesNotes; Appendix 6B: Methodology for the Materiality Matrices Review; Note; Chapter 7: Report Quality; The Six Capitals; Content Elements; Organizational Overview and External Environment; Governance; Business Model; Risks and Opportunities; Strategy and Resource Allocation; Performance; Outlook; Special Factors; Materiality; Stakeholder Engagement; Connectivity of Information; Website Content; CEO Letter; Assurance; Notes; Appendix 7A: Methodology for Analyzing 124 Company Integrated Reports; Notes; Chapter 8: Reporting Websites |
Methodology |
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Sommario/riassunto |
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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 interve |
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