LEADER 05440nam 2200661 450 001 9910460066403321 005 20200520144314.0 010 $a1-118-99373-X 035 $a(CKB)3710000000264692 035 $a(EBL)1822533 035 $a(MiAaPQ)EBC1822533 035 $a(Au-PeEL)EBL1822533 035 $a(CaPaEBR)ebr10957144 035 $a(CaONFJC)MIL654211 035 $a(OCoLC)893732006 035 $a(EXLCZ)993710000000264692 100 $a20141101h20152015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 14$aThe integrated reporting movement $emeaning, momentum, motives, and materiality /$fRobert G. Eccles, Michael P. Krzus, with Sydney Ribot 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons,$d2015. 210 4$dİ2015 215 $a1 online resource (335 p.) 225 1 $aWiley Corporate F&A 300 $aDescription based upon print version of record. 311 $a1-118-64698-3 311 $a1-322-22931-7 320 $aIncludes bibliographical references and index. 327 $aThe 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 327 $aInternet 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 327 $aChapter 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 327 $aMateriality 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 327 $aAppendix 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 327 $aMethodology 330 $aAn in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory interve 410 0$aWiley Corporate F&A 606 $aCorporation reports 606 $aCorporation reports$zSouth Africa$vCase studies 606 $aSocial responsibility of business 606 $aSustainability 608 $aElectronic books. 615 0$aCorporation reports. 615 0$aCorporation reports 615 0$aSocial responsibility of business. 615 0$aSustainability. 676 $a658.15/12 700 $aEccles$b Robert G.$0110752 702 $aKrzus$b Michael P. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910460066403321 996 $aThe integrated reporting movement$91956508 997 $aUNINA