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Sustainability reporting guidelines; Other non-financial reporting GUIDELINES, guides, guidance; Integrated reporting


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Reporting guidelines (global). PAGEREF _Toc444625796 \h 1315



Integrated Reporting / Connected Reporting (sometimes also referred to as: broad based business reporting, extended performance, enhanced, combined, consolidated, centralized, holistic, comprehensive, inclusive, universal) PAGEREF _Toc444625797 \h 1334



More specific reporting guidance (& guidance in development) PAGEREF _Toc444625798 \h 1425






Reporting guidelines, guides, guidance (in some countries). PAGEREF _Toc444625799 \h 1469






Guidance for reporting on CSR, social & ethical performance, intangibles; Stakeholder engagement; Communicating CSR / sustainability. PAGEREF _Toc444625800 \h 1531






Reporting scorecards, scoring sheets, benchmarks; Older reporting guidelines  PAGEREF _Toc444625801 \h 1559


Reporting scorecards, scoring sheets, benchmarks; Self assessment of reporting practice  PAGEREF _Toc444625802 \h 1559


Some »older« reporting guidelines. PAGEREF _Toc444625803 \h 1561






Some terminological and conceptual problems in corporate »sustainability« & »TBL Triple Bottom Line« reporting. PAGEREF _Toc444625804 \h 1565


Reporting on economic impact (»economic« versus »financial« performance / indicators) PAGEREF _Toc444625805 \h 1565


Environmental dimension of sustainability (role of the denominator – resource production and renewal); Sustainability context; Ecological footprints & carrying capacity; Social footprints  PAGEREF _Toc444625806 \h 1573









Reporting guidelines (global)




·        GRI Global Reporting Initiative

o       GRI is an international independent organization that helps businesses, governments and other organizations understand and communicate the impact of business on critical sustainability issues such as climate change, human rights, corruption and many others.






·         <IR> Integrated Reporting (IIRC - International Integrated Reporting Council) >

o       Corporate Reporting Dialogue (or directly)

§         The Corporate Reporting Dialogue (the Dialogue) is an initiative designed to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements.

§         Dialogue participants: CDP, CDSB, FASB, GRI, IASB (IFRS), IIRC, ISO (ISO 26000), SASB


·        Landscape Map

o        The Dialogue has developed an online mapping tool to show the links between participants’ reporting initiatives.

o        The landscape map provides a snapshot of corporate reporting initiatives and is a common reference point for demonstrating alignment through the lens of Integrated Reporting.






·         WBCSD World Business Council for Sustainable Development > e.g.

o        Our work >

§         Redefining Value (Reporting and Investment; See related publications also here)

·         In line with WBCSD’s 2050 vision, the Redefining Value programme was established to integrate natural and social capital measurement and valuation into corporate performance management and decision-making and improve the effectiveness of non-financial internal and external reporting so that it progressively reflects the true value, profits and costs of a company.

·         > e.g.

o        >> 

§         The Reporting Exchange

·         The Reporting Exchange is a WBCSD initiative developed in collaboration with CDSB and Ecodesk.

·         The Reporting Exchange is supported by the Gordon and Betty Moore Foundation.

·         The Reporting Exchange is a freely available, collaborative, global knowledge platform to help business users prepare sustainability information for voluntary, compliance, or mainstream reporting purposes. The objective of the Reporting Exchange is to bring coherence to the disclosure landscape by providing one central resource for reporting provisions - the term we use to describe the legislation, frameworks, policies and practices which ask business to disclose specific information related to their non-financial performance.

o        News >> e.g.

§         The new Reporting Exchange platform helps companies make sense of non-financial reporting (20 July 2016)

·         ... WBCSD, CDSB and Ecodesk have successfully completed a pilot phase of the project and expect to launch a beta release by December 2016 ...

§         The Reporting Exchange – revolutionizing the reporting landscape (10 November 2015)

·          The World Business Council for Sustainable Development (WBCSD), the Climate Disclosure Standards Board (CDSB) and Ecodesk have joined forces to create The Reporting Exchange, a freely available, multi-lingual, global sustainability reporting knowledge platform. This pioneering platform will enable business to make sense of the reporting requirements or guidance relevant to them at the national, regional and international level.

·          Using a crowdsourcing model, the Reporting Exchange will identify the reporting regulations, rules, policies, practices, initiatives, standards, codes and guidance which make up the reporting landscape as it evolves over time. ...

·          The Reporting Exchange platform will be available in open beta format at the end of 2016 to enable public users to share their feedback. The platform is planned for global release in mid-2017.

·         See also:

o        Environmental Leader: What Will ‘Revolutionize’ Sustainability Reporting in 2016 and Beyond? (13 November 2015)

§         Sustainability Reporting - Developing a Landscape Mapping Tool for Business (1 April 2015)

·          WBCSD and the Climate Disclosure Standards Board (CDSB) are developing a web-based tool and database to help business understand and navigate the complex and fragmented corporate sustainability reporting landscape.

·          This three year Reporting Landscape Mapping project is funded by the Gordon and Betty Moore Foundation.

·          The first pilot version of the database is planned for late autumn 2015.

o       Publications > e.g.

§         Reporting Matters 2015 - Redefining performance and disclosure (November 2015; .pdf has 56 pp.)

§         Reporting Matters - Improving the effectiveness of reporting one year on – WBCSD 2014 Report (November 2014; .pdf has 56 pp.)

·          Reporting Matters 2014 is the outcome of the second review of the WBCSD members’ sustainability or integrated reports covering 162 world-leading companies from more than 20 sectors and 35 countries.

·          Prepared in partnership with Radley Yeldar (RY)

·          See also

o         Related news: Global survey of leading companies reveals improved strategic disclosure in non-financial reporting (13 November 2014)

§         Controlling Non-Financial Reporting (2013; .pdf has 20 pp.; By Future Leaders Team 2013 (FLT))

·          Internal control over non-financial reporting is: a process designed by or under the supervision of the company’s principal executive and effected by the board of directors and executive management to provide reasonable assurance with respect to the reliability of non-financial reporting.

·          The COSO Internal Control-Integrated Framework was chosen to be the basis ...

§         Reporting Matters – WBCSD 2013 Baseline Report - Improving the effectiveness of reporting (.pdf has 60 pp.)

·          See also

o         blog post by Elaine Cohen: Reporting Matters.. more (27 October 2014)

o         related news: WBCSD Releases New Report on Improving the Effectiveness of Non-Financial Reporting (5 November 2013)

§         Beyond Reporting: Creating business value and accountability (June 2005; .pdf has 24 pp.)

·          By: Travis Engen, President & CEO, Alcan and Samuel DiPiazza, CEO, PwC PricewaterhouseCoopers

§          Issue Management Tool : Strategic challenges for business - in the use of corporate responsibility codes, standards, and frameworks (October 2004; .pdf has 48 pp.)

·          Prepared by the AccountAbility for WBCSD

§         Sustainable Development Reporting: Striking the balance (January 2003; .pdf has 64 pp.)

·         This report answers the worldwide call on companies for greater accountability and transparency by explaining why and how reporting can help turn the recent wave of boardroom scandals into renewed boardroom trust.

§         Measuring Eco-Efficiency: A guide to reporting company performance (June 2000; .pdf has 38 pp.)

·         This practical guide offers companies advice on how to select, use and report on eco-efficiency indicators, thereby helping them measure their progress toward sustainability.

o        >> 

§         historical initiative (??): Accountability & Reporting (till 2006)







·         UNEP United Nations Environment Programme >

o        Resource Efficiency and Sustainable Consumption and Production >

§         Business >

·         Sustainable and Responsible Business >

o        Corporate Sustainability Reporting > e.g.

§         Friends of Paragraph 47 > e.g.

·         FAQs on Sustainability Reporting (2013; .pdf has 34 pp.) = Frequently Asked Questions on Corporate Sustainability Reporting

·         See also, e.g.:

o        Note: The report was prepared by CDSB.

§         MERITAS - Making Environmental Reporting Important to All Stakeholders >

·         Raising the Bar - Advancing Environmental Disclosure in Sustainability Reporting (November 2015; .pdf has 70 pp.)

o         … It analyses what the key and most common environmental disclosure items are and provides practical recommendations for companies and other reporting organizations on how these items should be measured and reported, supported with best practice examples. (Four key areas: GHG Emissions, Energy, Water, Materials/Waste)

o         In addition, it explores emerging areas of research in this domains, as well as innovative reporting practices. This report contributes to the implementation of paragraph 47 of the Rio+20 Outcome Document, through the identification and dissemination of models of best practices on corporate sustainability reporting.

o        See also

§         related news: Raising the Bar on Corporate Sustainability Reporting to Meet Ecological Challenges Globally (12 November 2015)





·         SustainAbility > also

o        Thinking >

§         Library >

·         Popular Tags: reporting & transparency > e.g.

o        Report: See Change: How Transparency Drives Performance (5 December 2014; .pdf has 58 pp.)

§          Our findings highlight specific ways in which transparency can in fact inform decision-making, drive change and foster improved performance.

§          We focus on three key elements of transparency: materiality, externalities, and integration.

§          We also offer an advancement tool for implementing effective practices. (Transparency Advancement Tool)

§         See also, e.g.:

·         GreenBiz: Sustainability reporting is stalled — here's how to add value (5 December 2014; By Mike Hower)



·          Volans - drives market-based solutions to the future’s greatest challenges. (Co-founder: John Elkington) >

o         About >

§          Evolution >

·          Reports:

o        The Transparent Economy (.pdf, May 2010, 52 pp.; At GRI) - Six tigers stalk the global recovery—and how to tame them





·         CDSB Climate Disclosure Standards Board > e.g.

o        News >>

§         Sustainability reporting: rise of the new order (23 May 2016; By Diva Shah)

§         Is sustainability reporting lost in the right direction? (12 May 2016) - ACCA & CDSB ask whether the fragmentation of the reporting landscape is resulting in the discipline failing to fulfil its potential. >

·        Mapping the sustainability reporting landscape: Lost in the right direction (.pdf, May 2016, 44 pp.; Author: Lois Guthrie)

o        This report explores the changing corporate sustainability reporting landscape, outlines its components, addresses current challenges and proposes development opportunities.

o        It provides a considered overview of the trends, levers and drivers influencing the reporting landscape.

o        It also proposes ideas to prompt discussion among professionals involved in reporting who seek standardisation, rationalisation and order.

§         CDSB connects corporate non-financial reporting approaches (23 February 2015) - CDSB has shown how the most widely used corporate natural capital-related reporting approaches align to help companies. >

·         Making the connections: Showing alignment in non-financial reporting approaches (.pdf, 3 pp.; Designed by Radley Yeldar)

o        This table cross references the requirements in the CDSB Reporting Framework with commonly used reporting provisions such as CDP, SASB, GRI, Integrated Reporting, UN Global Compact and with regulatory requirements such as those outlined in the new EU Non-Financial Reporting Directive, UK Companies Act, German Sustainability Code and Grenelle II. This allows stakeholders to understand where requirements are similar and how information collected for one reporting audience/purpose can be used to satisfy the requirements of the CDSB Framework and the mainstream reporting model.

o        >> 

§         Harmonization

o        >> 

§         Alignment






·         SSE Initiative - Sustainable Stock Exchanges Initiative (A joint initiative of UNCTAD, UN PRI, UN Global Compact & UNEP FI) > e.g.

o        Data & Research >

§         SSE & Other Publications >

·         Model Guidance on Reporting ESG Information to Investors: A Voluntary Tool For Stock Exchanges to Guide Issuers (.pdf, September 2015, 36 pp.)

o        See also:

§         The Campaign to Close the ESG Guidance Gap (Or here: ESG Guidance Campaign) – Stock Exchanges Offering Written Guidance

§         Sustainability Reporting Policies



·         WFE World Federation of Exchanges >> e.g.

o         Report: Exchanges and Sustainability: Results of the 2016 survey of the WFE membership (.pdf, May 2016, 19 pp.)

o        WFE ESG Recommendation Guidance (.pdf, October 2015, 10 pp.)

§          … During the course of this project, we have been guided by several converging workstreams. First and foremost, we worked closely with the United Nations Sustainable Stock Exchanges (SSE) initiative to create a substantive document: the Model Guidance (MG) on Reporting ESG Information to Investors. … The MG outlines the principles behind exchange involvement in this issue, but does not enumerate the specific data points (or Key Performance Indicators) that have the most impact.

§          In London in February 2015, the SWG was advised by several WFE members to provide specific KPIs. In the attached worksheet, titled “Material ESG Metrics,” we call attention to 33 indicators across Environmental, Social, and Governance (ESG) categories that may well be of utmost concern for exchanges.

§         > also

·         Appendix B: WFE Member Exchanges Already Providing Sustainability Reporting Guidance

§         See also:

·         Related news: World Exchanges Agree Enhanced Sustainability Guidance (4 November 2015)

·         Ceres: Mindy Lubber Statement, in response to the World Federation of Exchanges' Sustainability Reporting Guidance Launch (4 November 2015)

o        WFE ESG Recommendation Metrics (.pdf, October 2015, 2 pp.)

o         Report: Exchanges and ESG Initiatives – SWG Report and Survey (.pdf, 23 July 2015, 23 pp.)

o         News: WFE Launches Sustainability Working Group (25 March 2014)






·         UN Global Compact > e.g.

o        Participation >>

§         Communication on Progress (COP)

·         Submitting an annual COP is at the heart of your company’s commitment to the UN Global Compact and provides valuable information to your stakeholders. ...





·         ITUC CSI IGB International Trade Union Confederation >>

o        New Trade Union Guide to GRI Sustainability reports (Brussels, 8 May 2008)

§         Speaking today in Amsterdam at a conference of the Global Reporting Initiative (GRI), ITUC General Secretary Guy Ryder drew attention to a new 50-page publication entitled A Trade Union Guide to the GRI Sustainability Reporting Guidelines (.pdf, 2008, 50 pp.).

§         The purpose of the Guide is to provide trade unionists with a straightforward guide to the “Social Responsibility” or “Sustainability” reports that are increasingly being produced by many major companies.



·         The Trade Union Advisory Committee (TUAC) to the OECD >

o        TUAC Papers >>

§         Global Reporting Initiative (GRI), A Trade Union Checklist (27 April 2009; .pdf has 12 pp.) – What Trade Unionists Need to Know about the G3 Reporting Framework (english, french, spanish & portuguese versions)




·          CSRI The Corporate Social Responsibility Institute (Israel) >>

o        Making (more) Connections: Sustainability Reporting Vs. Social Compliance Assessments (SCAs) (May 2016; .pdf has 15 pp.; By Vita Alyaosn and Liad Ortar)

§         … This paper identifies a high “match” between most of the aspects in the GRI G4 guidelines and the ETI (Ethical Trading Initiative) Base Code, … However, the comparison between the two standards recognizes some substantial gaps in the reporting guidelines with regards to working hours and wages issues. …





·         IISD International Institute for Sustainable Development >> e.g.

o        Corporate Social Responsibility: An Implementation Guide for Business (March 2007; .pdf has 115 pp.; Author: Paul Hohnen, Editor: Jason Potts)

§         This guide contains information on how to assess the effects of business activities on others, develop and implement a corporate social responsibility strategy and commitments, and measure, evaluate and report on performance and engage with stakeholders.



·         CSIN Canadian Sustainability Indicators Network





·        ACCA Association of Chartered Certified Accountants > e.g.

o        Global >

§         Technical activities >

·        Sustainability







·         GRI Global Reporting Initiative >


§         Resource Library >

·         2016 edition: Carrots & Sticks: Global trends in sustainability reporting regulation and policy (.pdf, May 2016, 34 pp.; At Carrots & Sticks database) > also

o        Appendix I:

§         International initiatives on sustainability reporting

§         International frameworks and other instruments

o        See also:

§         Carrots & Sticks database

·         Project Partners: KPMG, GRI, UNEP and The Centre for Corporate Governance in Africa (at the University of Stellenbosch Business School).

·         This website contains a database of mandatory and voluntary instruments that either require or encourage organizations to report sustainability-related information. (policy, regulation, guidance, frameworks and standards)

·         These instruments drive public reporting in many forms, for example in annual financial or sustainability reports, on websites, in documents submitted to a stock exchange for listing purposes, and in data published in response to questionnaires and specific regulations.

·         The data covers instruments in 64 countries and was collected during research for the 2016 edition of the Carrots & Sticks report.

·         It builds on data collected since 2006 when the Carrots & Sticks series was established.

·         2013 edition: Carrots and Sticks: Sustainability reporting policies worldwide – today’s best practice, tomorrow’s trends (.pdf, 24 May 2013, 96 pp.) - Overview of mandatory and voluntary approaches to sustainability reporting and assurance

o        The first edition of Carrots and Sticks covered developments in 19 countries, and the second in 32 countries. This third edition covers 45 countries and regions.





·          OECD Organisation for Economic Co-operation and Development >> e.g.

o        OECD iLibrary > Papers >

§          OECD Green Growth Papers > e.g.

·         Private Sector Initiatives on Measuring and Reporting on Green Growth (11 April 2013; By Nancy Kamp-Roelands)




·         IFC International Finance Corporation >

o        Sustainability >

§         >> 

·         Sustainability Reporting Guidelines: Mapping & Gap Analyses for Shanghai Stock Exchange (June 2011; .pdf has 60 pp.)

o        IFC and the Shanghai Stock Exchange (SSE) worked with SynTao on a study of existing sustainability reporting guidelines internationally and in China, comparing these with the existing SSE requirements. The study included interviews with key stakeholders and a review of the characteristics of 25 existing international and national frameworks.




·         SAICA The South African Institute of Chartered Accountants > e.g.

o        Technical >

§         Integrated Reporting >

·         Integrated Reporting website >

o        Sustainability Reporting >

§         Standards and Guidelines = Standards for Sustainability Reporting

o         >??>

§          SAICA has developed literature on Sustainability = Corporate Social Responsibility and Sustainability Reporting (.pdf, September 2008, 309 pp.)





·         McGuinness Institute = Ex Sustainable Future Institute (Wellington, New Zealand) >>

o        Annual Report Guidelines = Annual Report Guidelines for Sustainable Development




·          Elsevier >>

o         Journal of Environmental Management >>

§         Volume 164, 1 December 2015, Pages 180–195: A review of corporate sustainability reporting tools (SRTs)

·          This paper makes a genuine contribution by providing a review of some of these major tools, spanning across a wide spectrum - framework, standards, ratings and indices. A critique of SRTs is also given.

·          Author: Renard Y.J. Siew, School of Civil and Environmental Engineering, The University of New South Wales, Sydney, Australia




·         KPMG >>

o        KPMG Survey of Corporate Responsibility Reporting >

§         Currents of change - The KPMG Survey of Corporate Responsibility Reporting 2015 (25 November 2015; .pdf has 48 pp.)

§         The KPMG Survey of Corporate Responsibility Reporting 2013 (9 December 2013; .pdf has 82 pp.)

o        See also, e.g.:

§         GRI news: Reporting Trends with Sustainability Expert, Wim Bartels (9 March 2016) - … and provides advice for organizations wanting to create high quality sustainability reports which inform their critical decision making.







·         Wikipedia >> e.g.

o        Sustainability Reporting

o        Global Reporting Initiative

o         Corporate social responsibility >

§         Accounting, auditing and reporting




·         LinkedIn >> e.g.

o        Global Reporting Initiative

o        Topic: Sustainability Reporting





·        csr-reporting - thoughts and insights about social and environmental responsibility and sustainability reporting (Blog by Elaine Cohen)





·         Business & Human Rights Resource Centre

o        Browse > All topics >

§         Company policy/steps >

·         Reporting >

o        Company reporting: General

§         Principles >

·         Global Reporting Initiative

o        Discover Big Issues >

§         Business Action - Practical tools for companies and commentaries by business people >

·         Actions:

o        Reporting






· (Project sponsor: ORSE - Observatoire de la Responsabilité Sociétale des Entreprises, France; Website launched in April 2010)

o        Also English version of website (=

o        This project received financial and logistical support from four French ministries.

o        > e.g.


·         Accès par profil = Access by profile

§         Reporting des entreprises = Corporate reporting > e.g.

·         International = International

·         Européen = European

·         National = National Guidance >

o        Austria, Belgium, Canada, Denmark, France, Norway, Netherlands, The United Kingdom, South Africa, Sweden

·         Sectoriel = Sector-Specific Guidance

·         Thématique = Themes

§         Consultation des rapports = Consulting reports

§         Enjeux de reporting = Reporting stakes





·         European Commission >>

o         Employment, Social Affairs and Inclusion >

§          What we do >

·          Partners >

o         Corporate Social Responsibility (CSR) in the EU >

§          Studies >

·         The State of Play in Sustainability Reporting in the European Union (.pdf, as of January 2011 (published in March 2011), 173 pp.; See also related news) >

o        Appendix C: Schemes and Guidance for Sustainability Reporting

o        Banking and Finance >

§         Company Reporting >

·         Non-Financial Reporting

o        2015-2016

§          EU Member States should transpose the rules on non-financial reporting into national legislation by 06.12.2016.

§          In this context, the European Commission is organizing transposition workshops to assist national authorities.

§         The European Commission prepares non-binding guidelines on the methodology for reporting non-financial information by end-2016.

·         See public consultation on non-financial reporting guidelines (15 January 2016 - 15 April 2016) with responses








·         SASB Sustainability Accounting Standards Board (San Francisco)

o        See also, e.g.:

§         Triple Pundit: Is Competition Between Sustainability Reporting Standards Healthy? (2 June 2016; By Antonio Vives; GRI, IIRC & SASB)

§         CalCPA (California CPA): Beyond the Balance Sheet: Non-financial, Material Disclosures and the Quest for Sustainability (March/April 2015; By Brad J. Monterio)

§          Triple Pundit: Sustainability Accounting Standards Matter Now: Reflections from ISSP ’14 (24 November 2014; By Devon Bertram)

§         GreenBiz: Will SASB succeed in putting nonfinancial reporting on the map? (12 November 2014; By Bahar Gidwani)

§         The Brookings Institution: The SEC and Capital Markets in the 21st Century: Evolving Accounting Infrastructure for Today’s World (23 September 2014; By Robert Eccles and Jean Rogers)

·         Relating to the paper (.pdf, September 2014, 10 pp.) in the Initiative on 21st Century Capitalism series.

§         Blog post by Elaine Cohen: GRI vs IIRC vs SASB: Round Nine. All lose. (21 January 2014)

§         Blog post by Elaine Cohen: Will SASB make G4 redundant? (5 September 2013)

§         Guardian Sustainable Business (GSB) blog: Will sustainability reporting standards change the way business does business? (6 August 2013; By Marc Gunther)

§          Ethical Corporation: Letter from the mid-Atlantic – SASB, GRI and IIRC – A reporting standards shootout (10 July 2013; By Peter Knight)




·         eRevalue (Offices: London, New York; CEO: Marjella Alma) > e.g.

o        Blog > e.g.

§         The Battle of Giants: GRI vs SASB vs IR (1 March 2016; Part Two (8 March 2016))




·         Harvard University >> John F. Kennedy School of Government >

o        Centers & Programs >

§          The Hauser Institute for Civil Society at the Center for Public Leadership >> e.g.

·         Initiative for Responsible Investment (IRI) - (formerly the Institute for Responsible Investment at the Boston College Center for Corporate Citizenship) >

o        Publications > e.g.

§         On Materiality and Sustainability: The Value of Disclosure in the Capital Markets (.pdf, September 2012, 73 pp.; By Steve Lydenberg)

§         From Transparency to Performance: Industry-Based Sustainability Reporting on Key Issues (.pdf, June 2010, 101 pp.; Industry-specific KPIs)




·         HBS Harvard Business School >>

o        HBS Working Papers Collection >> e.g.

§         Market Interest in Nonfinancial Information (.pdf, 22 September 2011, 27 pp.; By: Robert G. Eccles, Michael P. Krzus and George Serafeim)

·         See page 5 of pdf: »Since 2008, at least 18 organizations have issued frameworks and guidance for reporting nonfinancial information.« and related note:

o         Accounting for Sustainability, Connected Reporting;

o         Alliance for Water Stewardship, AWS Standards;

o         Australian Stock Exchange, Listing Rule 4.10.17;

o         Buenos Aires City Council, Law 2598;

o         Bursa Malaysia, Bursa Malaysia CSR Framework;

o         Canadian Securities Administrators; Staff Notice 51-333 Environmental Reporting Guidance;

o         Canadian Securities Administrators, National Instrument 51-102 Continuous Disclosure Obligations;

o         China State-Owned Assets Supervision and Administration Commission, Directive;

o         Climate Disclosure Standards Board, The CDSB Reporting Framework;

o         Danish Commerce and Companies Agency, Parliamentary law;

o         DVFA Society of Investment Professionals in Germany, KPIs for ESG Issues, Version 3.0;

o         European Union, Business Review – Modernization Directive (4th and 7th Directives);

o         Extractive Industry Transparency Initiative, EITI Principles and Criteria;

o         France, Grenelle 2;

o         Germany, German Sustainability Code;

o         Global Reporting Initiative, G3 Guidelines;

o         International Accounting Standards Board, IFRS Practice Statement Management Commentary;

o         International Integrated Reporting Committee, Discussion Paper Towards Integrated Reporting: Communicating Value in the 21st Century;

o         International Organization for Standardization, ISO 14000; International Organization for Standardization, ISO 26000;

o         Johannesburg Stock Exchange, Listing requirements;

o         Organization for Economic Cooperation and Development, Reporting Guidelines on Multinational Enterprises;

o         Singapore Stock Exchange, Policy Statement on Sustainability Reporting;

o         Sweden, Parliamentary law;

o         U.S. Securities and Exchange Commission, Interpretive release – Commission Guidance Regarding Disclosure Related to Climate Change;

o         U.K. Accounting Standards Board, Reporting Statement: Operating and Financial Review;

o         United Nations, Global Compact;

o         United Nations, Principles for Responsible Investment;

o         Water Footprint Network, Water Footprint Assessment Manual

o         »This list was adapted and updated from Lydenberg, Steve and Katie Grace. Innovations in Social and Environmental Disclosure Outside the United States (.pdf, 68 pp.), November 2008.«






·         Ernst & Young United States >

o        Services > Specialty Services > Climate Change and Sustainability Services (CCaSS) >> e.g.

§         Value of sustainability reporting (May 2013; .pdf has 32 pp.)

·          A study by Ernst & Young LLP and the Boston College Center for Corporate Citizenship

·          = Survey (There were 579 total respondents and 391 work for an organization that issues a sustainability report.)


o        Appendix A: harmonization of reporting frameworks

·         See also here (.pdf)

§         Sustainability Reporting Case Study (.pdf, 8 pp.)

·         Sustainability reports publicly disclose an organization’s economic, environmental and social performance. Read a fictional case study about an organization's decision to issue a sustainability report. (entitled »TBL Technology considers sustainability reporting«)




·         BSR Business for Social Responsibility (Based in San Francisco, USA) > e.g.

o        Our Insights >

§         Blog >> e.g.

·         The Future of Reporting Is Triangular (18 July 2016; By Dunstan Allison-Hope)

·         The Future of Reporting Standards: A Conversation with the IIRC (13 July 2016)

·         The Fallacy of the Apple and Orange Defense for Sustainability Reporting (16 May 2016; By Dunstan Allison-Hope)

·         Is Reporting Bloated, Burdensome, and Broken? (17 July 2015) - ... That was the deliberately provocative statement of the debate I moderated at Facebook’s “Sustainability@Scale” event at their Menlo Park headquarters last month. …

·         Sustainability Reporting: A Love-Hate Story (24 April 2015; By Dunstan Allison Hope)

·         Planning for GRIIIRCSASB: How to Untangle Sustainability Reporting Strategy (25 April 2013; By Dunstan Allison Hope)

·         Top Five Reporting Mistakes (An Unofficial List) (15 March 2012; By Dunstan Allison Hope)

·         Sustainability Reports: Worth the Effort? (15 February 2012; By Dunstan Allison Hope)

·         Making Your CSR Reporting Accessible and Sophisticated: Lessons from PVH (9 June 2010; By Adrienne Cademenos)

§         Topics:

·        Reporting and Communications





·         Ceres (Boston, USA) > e.g.

o        About Us >

§         25 Years of Impact >

·         Sustainability Reporting: Ceres Catalyzes a Worldwide Movement (March 2014)

o        Resources >

§          Reports >

·          The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)

o         This report discusses the limitations of business reporting under today's accounting rules, chronicles the progress made by a variety of disclosure initiatives since the 1990s, and identifies the Global Reporting Initiative as the emerging standard in comprehensive non-financial reporting.



·          Duke Law >

o         Academics >

§          Journals >

·          Law & Contemporary Problems >

o         Volume 69, Summer 2006, No. 3: Sequestered Science: The Consequences of Undisclosed Knowledge >

§         Why We Need Global Standards for Corporate Disclosure (By: Allen L. White)







· >


§         Search: »sustainability reporting«

o        >> 

§         Topics:

·        Corporate Reporting

·        Reporting


§         Insights > e.g.

·         Why sustainability reporting is a key tool for savvy managers (5 April 2016; By Jennifer Klie and Sarah Corrigan, BrownFlynn)

·         Tips for hiding sustainability reporting from interested stakeholders (18 September 2015; By Raj Sapru)

·         Michael Meehan and the future of sustainability reporting (24 November 2014; Interview with Joel Makower)

·          How to remove barriers to corporate transparency (19 September 2014; By Tove Malmqvist; Relating to the GlobeScan SustainAbility Survey of experts)

·          Here's help with solving the new 'sustainability math' (7 August 2014; By Mark Tulay, GISR)

·          5 top reporting frameworks: A crash course (1 May 2014; By Anne Shiraishi, Measurabl) - CDP, DJSI, GRI, GRESB, SASB.

·          The pain and pleasure of sustainability reporting (31 May 2013; By Kathrin Winkler, EMC Corporation)

·         3 guideposts for assembling a sustainability report (15 February 2013; By Cora Lee Mooney)

·         The future of transparency: Trust A trumps Trust B (4 February 2013; By Lorraine Smith, SustainAbility)

·         Sustainability reporting is a journey (25 October 2012; By Tim Wirtz, Shelton Group)

·         Your first CSR report: 4 tips for getting it right (18 October 2012; By Gerardo Godinez)

·         5 tips for corporations on human rights reporting (6 July 2012; By Chloë Poynton)

·         The 10 best practices for sustainability reporting (6 March 2012; By James Margolis and Mindy Gomes Casseres) - ... At a workshop recently hosted by ERM, 20 of the world's leading companies came together to share their strategies. Here's the top 10 list that emerged ...

·         Survey Fatigue Spurs Cisco to Disclose More Green Data (8 December 2011; By Tilde Herrera)

·         Why CSR Reports Are a Useful Tool for Greening Your Business (16 June 2011; By John Viera, Ford Motor Company)

·         What 'Where the Wild Things Are' Can Teach Us About CSR Reports (7 June 2011; By Beth Shiroishi, AT&T)

·         How Leading Firms Make their Sustainability Reports Stand Out (3 May 2011; By Paul Baier)

·         Metrics and Standards Become the Rule (10 February 2010; By Joel Makower)

·         Does CSR Reporting Help the Planet, or Just Help Reporting? (30 September 2010; By Paul Leavoy)

·          Getting Up to Speed on Triple Bottom Line Reporting (22 July 2010; By Debbie Van Der Hyde; Relating to a workshop on Triple Bottom Line Reporting offered by Sustainable Seattle)

·         Why All Companies Should Track Sustainability Metrics (1 July 2010; By Janine Kubert, iReuse)

·         How CSR Report Review Panels Can Deliver Value (9 June 2010; By Aron Cramer, BSR)

·         The Key to Successful Sustainability Reports (2 June 2010; By Melissa Alvares, Softchoice)

·         How to Produce a Top-Notch Sustainability Report (10 May 2010; By Karen Janowski and Kathleen Gilligan, EcoStrategy Group)

·         The Secret to Moving Beyond Your CSR Report (1 March 2010; By Stephen Linaweaver, associate principal, consultancy GreenOrder, LRN company)

·         The Yin and Yang of CSR Reporting (22 October 2009; By Jill Kolling, Paydirt)

·         CSR Reports: Absolutely Radical or Relatively Transparent? (9 July 2009; By Melissa Schweisguth) – discussing relative and absolute metrics

·         The Doctor Is In: Sustainability Reporting for Corporate Health (August 2007; By Chad Upham, Covive)






·         EL Environmental Leader »Energy & Environmental News for Business« (Fort Collins, Colorado, USA) > e.g.

o        All Topics >

§         CSR Reports

§         Environmental Reporting

§         Sustainability Reporting

o        White Papers >

§         White Paper Topics: Reporting

o        >> e.g.

§         Will Multi-Capital Corporate Reporting Take Off in 2016?By: Jessica Lyons Hardcastle (12 January 2016; By: Jessica Lyons Hardcastle)

§         How to Improve Carbon Reporting (8 December 2015; By Jessica Lyons Hardcastle)

§         5 Ws (+ 1 H): Successful Sustainability Reporting this Spring (6 April 2015; By Steve Wilhite, Schneider Electric)

§         Sustainability Reporting: The What and Why (15 September 2014; By Paul Leavoy, LNS Research)

§         How to Gain Value from Sustainability Reporting (6 August 2014; By Susan Graff, Resource Recycling Systems)

§          Overcoming Challenges in UK Carbon Reporting (9 September 2013; By Gary Davis, Ecometrica)

§          Transparent Disclosure to Stakeholders Critical for Corporations Today (21 August 2013; By Chet Chaffee, FirstCarbon Solutions)

§         Forming Consensus on ESG Reporting (7 November 2012; By Nick LiVigne, SAIC)

§         Writing Disruptive Corporate Responsibility Reports (6 June 2012; By John Rooks (The SOAP Group))

§         Case Studies Enliven Sustainability Reports (23 July 2012)

§          Reasons Not to Publish a Sustainability Report (At Least Not Yet) (10 July 2012; By Jennifer Woofter)

§         First Steps to Creating a Corporate Sustainability Report (12 September 2011; By Dale Hart, Methodologie)

§          Count What Counts: A Counterintuitive Take on Radical Transparency (23 August 2011; By Jim Hartzfeld, InterfaceRAISE)

§         GRI and CDP Detail Expanded Services (25 July 2011)

·          Services offered by the Global Reporting Initiative (GRI) and Carbon Disclosure Project (CDP) are evolving to help companies at every stage of their reporting, representatives from the two organizations said last week.

·          CDP development manager Patrick Crawford and GRI technical development manager Bastian Buck were speaking on an Environmental Leader webinar, The Business Case for Sustainability Disclosure.

§         Setting Sustainability Goals: 10 Golden Rules (9 December 2010; By Jonathan Wootliff, Reputation Partners)

§         Seven Must-Ask Sustainability Report Questions (28 October 2010)

·         Relating to:

o        Ernst & Young > Services > Specialty Services > Climate Change and Sustainability Services (CCaSS) >>

§         Seven questions for CEOs considering sustainability = Sustainability reporting: Seven things CEOs and boards should ask = Seven questions CEOs and boards should ask about ‘triple bottom line’ reporting (October 2010; .pdf has 32 pp.)

§          10 Trends in Sustainability Reporting (10 February 2010) >

·          CSR Insight (CEO: Linda Lowson)

o         »Our three Reports are published semi-annually, in March and September, and are the first Reports to systematically examine and analyze important developments globally in ESG Regulation, ESG Metrics, and ESG Public Policy.«

o         See also

§          related press release at CSRwire: Groundbreaking 93-Page CSR Insight™ Report Just Published On Global Sustainability Regulation, Metrics, and Trends (8 February 2010; Complimentary to all CSR Insight™ Members and Subscribers)

§         Successful Design in CSR Reporting, Part 2 (24 June 2009)

§         The Seven Phases of Producing a Sustainability Report, Part 1 of 2 (24 June 2009)

§         CSR Reporting: Rainbows Versus ROI (13 March 2008; By Alex Hausman) - ... The dilemma for companies is whether to make a CSR report accessible to a broad group of stakeholders (i.e. rainbows) or focus mainly on progress against key indicators (i.e. return on investment).

§         ‘11 Step Guide’ To Writing Environmental Reports (7 August 2007)





·         Triple Pundit >

o        >> 

§         Global Reporting Initiative & CSR Reporting

§         Sustainability Reporting

o        >> e.g.

§         The Anatomy of Healthy CSR Reporting (6 November 2015; By Geoff Ledford)

·         … thinkPARALLAX has released our newest issue of Perspectives, The Anatomy of Healthy CSR Reporting (.pdf has 16 pp.). …

§         Beyond the PDF: 5 Tips to Leverage CSR Reports for Greatest ROI (15 July 2015; By Judy Sandford)

§         Six Tips to Increase Readership of your CSR Report (10 December 2013; By Jonathon Hensley, Emerge Interactive) - … Below are six communication tips to help your company create a report that more people will read and share. …

§         Entering the Era of Smart Sustainability Reporting (5 September 2013; By Aleksandra Dobkowski-Joy)

§         Should Climate Risks Be Included in Sustainability Reports? (29 August 2013; By Emilie Mazzacurati)

§         Sustainability Reporting: What Does ‘Good’ Look Like? (20 August 2013; By Graham Sprigg, director, IMS Consulting)

§         How to Write a Great Corporate Social Responsibility Report (26 July 2013; By Michael Gutman, Founder of REACH The Future)

§         Sustainability Reporting: What Does “Good” Look Like? (14 June 2013; By Graham Sprigg, IMS Consulting)

§         Sustainability Reporting and the Law: Practical Considerations for Avoiding Liability (6 December 2012; By Matthew L. Mattila, J.D.) - Can companies and their officers be liable for the content that they report or fail to report?

§         Five rules for landing your CSR message (10 September 2012) - Peter Madden of Forum for the Future runs down the top traits that make for an engaging CSR or sustainability report

§         Companies Should Embrace Transparency and Report Sustainability Efforts (8 December 2011; By Robert Ludke)

§         Using GRI to Compare Apples to Apples in Sustainability Reporting (16 August 2011; By Nancy Mancilla, ISOS Group)

§          Tips for Successfully Working With Metrics and Reporting (10 August 2011; By: David Jaber)

§         Crowds of CSR Standards – Who Makes the Rules? (4 January 2011; By Bahar Gidwani, CSRHub) - … How do companies decide what to report and how to report it?





·         Environmental Expert >> e.g.

o        Full disclosure: A report on sustainability and CSR reporting (19 August 2010; Source: Intelex Technologies Inc.; By Paul Leavoy) - Is your business considering sustainability or corporate social responsibility (CSR) reporting? What will it be: CERES? GRI? CDP? FRP? A4S? WBCSD? Or IIRC? …




·         3BL Media > e.g.

o        Search: »Reporting«




·         CSRwire >> e.g.


§         Blog >

·         >> 

o        Tag: Reporting

·         Series >

o        CSR & Sustainability Communications and Reporting (2015-)

o        CSR and Sustainability Reporting: The Practitioner's Corner (February 2012-)

o        CSRwire Talkback: Accounting for Sustainability: A Charge to Professionals and Students (3 July 2011; By Martha Woodman, MBA) - Guidance on reporting for students and sustainability professionals.




· >

o        News > News Center > Complete List of Articles by Category >

§         Reporting




·         Sustainable Brands »The Bridge to Better Brands« (Sustainable Life Media; Headquarters: Burlingame, CA, USA) > e.g.

o        News & Views >> e.g.

§          The Trilemma of Reporting (3 November 2014; By Thorsten Pinkepank, BASF)




·         Thomson Reuters >>

o        Sustainability >> e.g.

§         Executive Perspective: Corporate sustainability reporting, where the world is today (12 December 2014; By Shari H. Littan)




·          TNN ThomasNet News >>

o        5 Keys to Producing Successful Sustainability Reports (12 November 2014; By Paul Leavoy, LNS research)




·          Eisenman Associates Graphic & Website Design (New York, NY) >

o         Publicly Traded Corporations >

§          Sustainability Reports >

·         Seven Wedding Tips for Your Sustainability Report (15 May 2009; By Elaine Palmer; Elaine wrote and managed PepsiCo’s first sustainability reports)




·          Business Insider >> e.g.

o         Navigating The Voluntary Sustainability Reporting Maze (23 February 2011; By Nicola Skibola, Corporate Secretary)





·         BusinessGreen > e.g.

o        Site Map:

§         BusinessGreen articles by topic:

·         Management:

o        Carbon Accounting

o        In Depth >> e.g.

§         How to... write the perfect CSR report (11 March 2009; By Jonathan Ballantine) - In the first of an exclusive three-part series on CSR and sustainability reporting, analyses the dos and don'ts of successful CSR reports




·         Mallen Baker's Respectful Business Blog

o        >>> 

§         A case study of a different approach to reporting (16 November 2009)





·          Dō Sustainability >

o         Books (DōShorts) / Shop >

§         How to Produce a Sustainability Report: A Step by Step Guide to the Practices and Processes (August 2014; By Kye Gbangbola and Nicole Lawler)














Integrated Reporting / Connected Reporting (sometimes also referred to as: broad based business reporting, extended performance, enhanced, combined, consolidated, centralized, holistic, comprehensive, inclusive, universal)




·        Note: About »Integrated Reporting« see also this page




·        <IR> Integrated Reporting (IIRC - International Integrated Reporting Council)

o         Integrated Reporting demonstrates the linkages between an organisation’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organisation is really performing.

o         The Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI) announced the formation of the International Integrated Reporting Committee (IIRC) on Monday 2nd August 2010.

o         The IIRC, is a powerful, international cross section of leaders from the corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society.

o         Mission Statement: To create a globally accepted integrated reporting framework which brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format. The aim is to help with the development of more comprehensive and comprehensible information about organisations, prospective as well as retrospective, to meet the needs of a more sustainable, global economy.

o         The principal role of the IIRC is to:

§          reach a consensus among governments, listing authorities, business, investors, accounting bodies and standard setters for the best way to tackle the challenges of Integrated Reporting

§          identify priority areas where additional work is needed and provide a plan for development

§          develop an overarching Integrated Reporting framework, which sets out the scope and key components of Integrated Reporting

§          consider whether standards in this area should be voluntary or mandatory

§          promote the adoption of Integrated Reporting by relevant regulators and report preparers

o        See also, e.g.:

§         Sustainable Brands: Multicapitalism and the Two Faces of Integrated Reporting (27 February 2015; By Mark W. McElroy)

§         Cornis van der Lugt: Integrated Reporting: I think integrated, therefore I am... (21 November 2014)

§         GreenBiz: Has Integrated Reporting thrown sustainability under the bus? (4 November 2014; By Mark McElroy)

§         Blog post by Carol Adams: The International Integrated Reporting Council: a call to action (17 July 2014)

§         Blog post by Elaine Cohen: GRI vs IIRC vs SASB: Round Nine. All lose. (21 January 2014)

§         Guardian: Integrated Reporting Framework aims to promote lasting sustainable change (8 December 2013) - IIRC's Paul Druckman discusses the principles behind the new framework and the effect it will have on sustainability

§         Environmental Leader: Investors to IR Firms: Disclose Materiality Assessment Processes (25 October 2013)

·         ... IIRC asked its pilot program investor network to critique reports from its pilot business network.


o        2013 Investor Critique (.pdf, 4 pp.; At IIRC)

§         IIRC Press Release: Business and investor led coalition releases new corporate reporting model for consultation (16 April 2013) >

·         Consultation Draft of the International Integrated Reporting Framework

o        From 16 April, for the 90 days leading up to 15 July, the IIRC is calling on you, and all stakeholders across the world to read the Consultation Draft of the International <IR> Framework.

o         See also, e.g.:

§          ICAEW – Economia: Corporate reporting "breakthrough" (17 April 2013; By Julia Irvine)

§          Bloomberg: New Guidelines to Help Companies Report on Sustainability Issues (17 April 2013; By Robert G. Eccles & George Serafeim)

§          HBR Blog (Harvard Business Review): Corporate Reporting Needs a Reboot (17 April 2013; By Paul Druckman)

§          CGMA Magazine (AICPA / CIMA): Integrated reporting takes a big step with international framework draft (16 April 2013; By Arvind Hickman and Ken Tysiac)

§         IIRC Press Release: IIRC Releases Prototype of the International <IR> Framework (26 November 2012)

§         Blog post by Elaine Cohen: Is Integrated Reporting truly Integrated? (30 July 2012)

§         Blog post by Bill Baue and Marcy Murninghan at Guardian Sustainable Business (GSB) Blog: Integrated reporting in a disintegrating world (24 October 2011) - … The IIRC paper gives short shrift to pull, overlooking three key elements of corporate responsiveness: digital engagement; inclusive materiality; and a broader view of civic stewardship where companies and society foster mutual accountability. …

§         Blog post by Elaine Cohen: Heretical thoughts on Integrated Reporting (7 October 2011)

§         The Bruce Column (IAS Plus / Deloitte): Going for Long-Term Value (September 2011)

§          GRI Global Reporting Initiative: Landmark Discussion Paper calls for corporate reporting to change (14 September 2011)

§          David Phillips (PwC Corporate Reporting Blog): Communicating value in the 21st century (12 September 2011)

·         Today the International Integrated Reporting Committee ("IIRC")  launched its long awaited discussion paper on integrated reporting entitled “Towards Integrated Reporting – Communicating Value in the 21st Century”. (.pdf, 17 pp.)

o        Comments should be submitted by Wednesday 14th December 2011.

§         BusinessGreen: Exclusive: Accountants plot greener future for annual reports (27 September 2010; Based on an interview with Paul Druckman)

·          … The immediate aim of the IIRC is to attend the G20 meeting in November 2011 in France and secure official support for its plan to produce new international standards for integrated reporting. …

·          … But he remains adamant that non-financial information has to become a more central feature of corporate reporting efforts. "We have to be careful that integrated reporting is not the next stage of CSR reports, but the next stage of annual reports," he said. "We want this to be the key report that lands on people's desks and is used to provide an overview of the company. …

§          The Huffington Post: We Need World-Wide Corporate Reporting Standards (11 August 2010; By Don Tapscott, co-author of The Naked Corporation: How the Age of Transparency Will Revolutionize Business)

§         The Murninghan Post:

·         Reactions to Launch of International Integrated Reporting Committee (5 August 2010; By Marcy Murninghan) - The TakeAway: Integrated reporting is a great idea, but there are many implementation challenges.

·         Integrated Reporting: Off to A Strong Start (4 August 2010; By Marcy Murninghan)

§         Triple Pundit: New Organization Is Large Step to Combined Financial & CSR Reports (4 August 2010; By Leon Kaye)

§         SocialFunds: Global Reporting Initiative and Others Form International Integrated Reporting Committee (3 August 2010)

·          … Of the 21 members of the working group, only Bob Laux, the Director of Accounting and Reporting at Microsoft, is based in the U.S

§         IR Web Report: IR, investor groups absent from ‘integrated reporting’ committee (3 August 2010)

§          RI Responsible Investor: Responsible investors at heart of new integrated reporting project (2 August 2010) - High level group to examine ESG and financial reporting integration

§         Harvard Business Review >> Blogs >> HBS Faculty Blog: It's Time to Standardize Integrated Reporting of Financial and Sustainability Performance (2 August 2010; By Robert G. Eccles)








·          HRH The Prince of Wales (UK) >> e.g.

o       Accounting for Sustainability Project (A4S) > e.g.

§         Accounting Community >

·        Accounting Bodies Network (ABN)

o        >> e.g.

§         Annual Review 2012 (.pdf, 2013, 28 pp.) >

·         Review of Integrated Thinking and Integrated Reporting, Looking Ahead …

§         Integrated Thinking & Reporting >

·        Integrated Reporting >

o       A4S Reporting Guides and Examples (Connected Reporting Framework - CRF)

§         We believe that it is important for organisations to find a way to integrate sustainability performance information into mainstream financial reporting, for example, through inclusion within a company's Annual Report and Accounts.

§         On 17th December 2009, HRH The Prince of Wales launched a practical guide to connected reporting. > also

·         Further Guidance:

o        General guidance on connected and integrated reporting

o        Connecting business strategy and sustainability

o        Key Performance Indicators (KPIs) and actions taken

o        The Connected Performance Report

o        Other related documents

§         See also, e.g.:

·         Article at CSR Asia: Integrated reporting: the future of corporate accounting? (29 September 2010; By Jacqui Dixon)

·         A review of the book entitled »Accounting for Sustainability: Practical Insights« (Earthscan, 2010) by Elaine Cohen at CSRwire (10 September 2010)

·         news at CDSB: CDSB collaborates with the Prince’s Accounting for Sustainability Project (20 July 2010; A4S)

o         The Climate Disclosure Standards Board (CDSB), of which CDP is secretariat, is collaborating with the Prince’s Accounting for Sustainability Project (A4S) to ensure consistency of approach between the organizations as they work towards mutual goals.  These goals include the creation of an international integrated reporting model and the inclusion of relevant principles from CDSB’s Reporting Framework; greater coordination of principles between climate change-related disclosure and sustainability reporting; and to reflect the principles of Connected Reporting developed by A4S, within CDSB’s Reporting Framework, as applicable.

o        While the goals of A4S are for a reporting model that encompasses all material business drivers, including a range of material environmental and social factors impacting on business performance, and CDSB is more narrowly focused on issues of climate change reporting, both organisations aim to create a reporting framework in which financial and sustainability-related decision making are integrated.








·        GRI Global Reporting Initiative > e.g.


§         Resource Library >> e.g.

·        The sustainability content of integrated reports – a survey of pioneers (.pdf, May 2013, 58 pp.)

o        The findings in this publication are based on analytical  review of self-declared integrated reports published on the  GRI Sustainability Disclosure Database over 2010-12, and  on a review of reporter responses to set questions on their  motivation and experience of publishing integrated reports.

o        In addition, experts from different areas and countries were  approached to answer questions on drivers of integrated  reporting and its link to sustainability reporting.

o        This research includes a special focus on current trends in Australia and South Africa.

o        The structure of the reports was evaluated on the basis of its contents list and layout. This led to each self-declared integrated report being categorized as having one of three structures:

§          a sustainability report that meets GRI sustainability criteria and has been self-declared as integrated, but makes no clear links from sustainability to financial performance – called a sustainability structure

§          a sustainability report that has been published alongside a separate financial report, but as a single publication under one cover – called a one cover structure

§          a report that has an embedded structure, with clear evidence of inter-linkage between reporting on financial and sustainability performance – called an embedded structure

§         See also, e.g.:

·         Sustainable Brands: Can There Be Meaningful Integrated Reporting? (Part 1) (6 August 2014; By Mark McElroy)

·         The value of extra-financial disclosure: What investors and analysts said (.pdf, 60 pp.) > also

o        The impact of integrated reporting (pages 35-36)

o         See also

§          related press release: Investors and analysts use extra-financial information in decision-making, suggests new research (25 July 2012)

·          The research was commissioned by The Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI), and undertaken by Radley Yeldar.

·          This research is based on a survey which explores how 34 investors and 35 analysts source, use and are influenced by extra-financial information – often also referred to as non-financial information.

·         The Transparent Economy (.pdf, May 2010, 52 pp.) - Six tigers stalk the global recovery—and how to tame them

o        Prepared by Volans (Co-founder: John Elkington)

o        What is the future for corporate transparency and sustainability reporting—sometimes called ‘non-‘ or ‘extra-financial’ reporting?  This is the question we tackle in The Transparent Economy, a joint report by Volans and the Global Reporting Initiative (GRI).

o        The study included an online survey of the GRI community, focusing on seven major trends—subsequently boiled down into the TIGERS agenda: also

§         Integrated Reporting

o        See also:

§         YouTube GRITV's Channel >>

·         Volans & GRI Research Program - Trends in Future Reporting (9 Parts; Amsterdam GRI Conference, May 2010)

o        Information >

§         News and Press Center >>

·          GRI creates corporate leadership groups (14 January 2015)

·          GRI and IIRC deepen cooperation to transform the future of corporate reporting (6 March 2013) - ... Memorandum of Understanding (MoU) ...

·          Sustainability reporting in the digital age: first XBRL reports released using the GRI Taxonomy (7 November 2012)

·          IIRC publishes Draft Outline of the future Integrated Reporting Framework (1 August 2012) > also

o        GRI’s work on integrated reporting

·          New XBRL reporting format helps reveal sustainability data more easily (4 April 2012)

·          Sustainability data revealed easily with new reporting format (8 March 2012)

o         Today, GRI launches a new XBRL taxonomy for tagging sustainability data in reports, making it easier for report users – including regulators, investors and analysts – to find and analyze data. The GRI Taxonomy – which is available for free – was developed in collaboration with Deloitte Netherlands.

o         … It can be a major leap in the interactive use of sustainability data and integrating financial and non-financial reporting.

·         G4 revealed: results of the first Public Comment Period now available (7 March 2012)

·         Exploring integrated reporting in Australia (1 February 2012)

·         Rio+20: A global movement towards a sustainable economy (14 December 2011) - Sustainability reporting is crucial to manage the change to a Green Economy

o        GRI advocates a report or explain approach to sustainability reporting policy: Companies should report their sustainability performance or explain why if they don’t. GRI submitted a policy proposal to the Rio+20 Conference Preparatory Process in November, calling on Member States to “develop a global policy framework requiring all listed and large private companies to consider sustainability issues and to integrate material sustainability information within the reporting cycle, in their Annual Report and Accounts – or explain why if they do not.”

o        This call is also made by the Aviva Investors-led Corporate Sustainability Reporting Coalition, which GRI is part of. ...

·         Test the taxonomy: GRI releases draft XBRL taxonomy for public comment (14 December 2011)

·         RIO+20: GRI in investor-led coalition for greater transparency (21 September 2011)

o        The Corporate Sustainability Reporting Coalition, led by Aviva Investors, is calling on United Nations member states to commit to develop, a global policy framework that requires listed and large private companies to integrate sustainability information throughout their Annual Report and Accounts – or explain why if they do not do so.

o        See also:

§         SocialFunds:

·         Momentum Grows for Integrated Reporting (13 March 2012) - With the Rio+20 Conference on Sustainable Development three months away, numerous voices speak out on the need for governments to mandate sustainability reporting by large companies.

·         Investors Call for Mandatory Integrated Reporting (27 September 2011) - The Corporate Sustainability Reporting Coalition, led by Aviva Investors, urges United Nations member states to require companies to include sustainability issues in annual financial reporting.

§         Aviva Investors press release: Investor led coalition calls for UN declaration requiring companies to integrate material sustainability issues into reporting (20 September 2011)

·          >> 

o       CSRC Corporate Sustainability Reporting Coalition

o        Call to action: Aviva convenes Corporate Sustainability Reporting Coalition (20 September 2011)

o        Convention on Corporate Sustainability Reporting (.pdf, 5 pp.; At Rio+20 Conference website) - A policy proposal for corporate sustainability reporting to be mandated for the advancement of a Green Economy - for The UN Conference on Sustainable Development (Rio+20)

o        Earth Summit 2012: Towards a convention on corporate sustainability reporting at Rio+20 (.pdf, 11 pp.)

§         BusinessGreen: Investors call for sustainability breakdown in annual reports (20 September 2011; By Chris Panteli, Global Pensions)

·         Australian government supports sustainability and integrated reporting (6 July 2011)

·         Integrated Reporting means Integrated Thinking (31 May 2011)

·         Integrated reporting is looking for leaders (31 May 2011)

·         Featured Reports - including Vancity’s first integrated report (31 May 2011)

·         Rabobank and Novo Nordisk discuss sustainability performance and integrated reporting (31 May 2011)

·         Work begins on new sustainability reporting guidelines (3 May 2011)

o         To achieve guidance fit for mainstream use, three main challenges must be met:

§          To help companies report to all their different stakeholders,

§          to promote harmonization of available frameworks and principles, and

§         to provide sustainability reporting guidance suitable for companies that wish to integrate their financial and non-financial performance data.

·         World Economic Forum Discusses Integrated Reporting (1 February 2011) - The World Economic Forum (WEF) Annual Meeting, held in Davos on 25-30 January, dedicated a session to integrated reporting. (entitled: »Accounting for New Realities: Redesigning Corporate Reporting«)

·         Multi-stakeholder dialogue concludes: Good governance is good business (1 February 2011)

o         The Multi Stakeholder Dialogue on Responsible Investment was held in Mumbai, India on 19 January 2011.

o         The event, presented jointly by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the Global Reporting Initiative’s Focal Point India attracted a diverse audience, with some of the biggest names in the Indian market in attendance.

o        The final session of the day was conducted by the International Integrated Reporting Committee (IIRC).

o         The event, which was presented in partnership with the National Stock Exchange of India (NSE), the Confederation of Indian Industry (CII), the Institute of Chartered Accountants of India (ICAI) and the Institute of Cost and Works Accountants of India (ICWAI), was a great success.

o         See also

§         Related article at Guardian: It's time for Indian companies to act more ethically (1 February 2011; By Nishika Patel) - More Indian companies should report on their environmental, social and corporate governance performance and find a way to express it in their annual reports

·          IIRC holds second meeting in Beijing (1 February 2011) - The International Integrated Reporting Committee (IIRC) held its second meeting on 17 January, hosted by the Chinese Institute for Chartered Public Accountants (CICPA) in Beijing. … the IIRC discussed the progress of the committee’s forthcoming discussion paper on integrated reporting, due later this year.

·          Next Generation of GRI Guidelines on the Horizon (2 November 2010)

o         The GRI Board of Directors made an important decision in October: GRI will start working on a new version of the GRI Guidelines - the GRI G4 Reporting Guidelines - to be ready by the end of 2012. ...

o         Another key aim for G4 is to be a stepping stone for companies preparing an integrated report based on the framework currently in development by the International Integrated Reporting Committee (IIRC).

o         See also, e.g.:

§          Blog post by Elaine Cohen: Interesting times for Sustainability Reporting (19 February 2011) - … Two significant step-changes in reporting that we know we can expect are (1) the GRI G4 guidelines and (2) the Integrated Reporting framework. …

§         Letter to Organizational Stakeholders: G4, Integrated Reporting and the IIRC (.pdf, 4 pp.)

·          … It is still too early to define how the next generation of the GRI Guidelines will fit together with the IIRC framework, as the development of the IIRC framework is just starting to be shaped. Nevertheless, GRI is committed to make an effort on both sides – in the IIRC committees, content working groups and in the development of G4 – to guarantee the best possible linked guidance for reporting companies. …

·          GRI expands its reports tracking efforts (2 November 2010)

o         The latest additions are that GRI and its data partners have started to systematically track data regarding: also

§         Integrated reports - you can know view how many organizations have been combining both financial and non-financial information in their reporting.

·          The Three 'I's of Sustainability Reporting’s Future (2 November 2010; By guest writer Marcy Murninghan, The Transition Group, The Murninghan Post) - Integration, Implementation, and Integrity.

·          New GRI office helps US companies showcase sustainability (12 October 2010)

o         Each of the ‘Big Four’ accounting and professional services firms in the United States – Deloitte, Ernst & Young LLP, KPMG and PwC U.S. – has agreed to provide donations to sponsor GRI’s new Focal Point USA for the first two years.

o         The Conference Board has agreed to host the GRI Focal Point USA on a pro-bono basis during that same period of time.

o         See also

§          Related post at The Murninghan Post: Welcome to the USA, GRI! (13 October 2010)

·         John Elkington to speak at GRI international event in Rome (5 October 2010)

o         For more see:

§         Enel Sustainability Day

·         See also: Lundquist srl (Milan, Italy) > Blog > e.g.

o        Why integrate financial and non-financial reporting? (29 November 2010; By James Osborne, moderator of the Morning Session)

·          Exploring GRI’s key propositions in Australia (5 October 2010)

o         … The second proposition states that by 2020, there should be a generally accepted and applied international standard which would effectively integrate financial and ESG reporting by all organizations. …

·         SmartViewTM Roundtable Event "Sustainable Investing: What's at Stake for Investors & Public Companies" (15 June 2010)

·          GRI announces its 2015 and 2020 goals and launches G3.1 public comment at first day of Amsterdam Global Conference (26 May 2010)

o         During the Opening Plenary, GRI’s Chief Executive Ernst Ligteringen outlined two goals for the next decade.

o         See also:

§          Blog post by Elaine Cohen: The GRI Barmitzvah (29 May 2010) - The sold-out biennial GRI 2010 conference with 1,200 attendees from 77 countries ...

·          GRI to headline at NASDAQ Sustainable Reporting Event (6 May 2010)

·         The ‘Integrated Reporting’ discussion gains momentum on the web (6 April 2010)

·          Concluding European Workshop on ESG disclosure takes place – where to go from here? (1 March 2010) >

o         GRI’s Note, based on the submission to the European Commission = Beyond Voluntary Laissez-Faire Reporting: Towards a European ESG Disclosure Framework (.pdf, February 2010, 12 pp.) >

§          GRI’s end vision is global integrated reporting: ten years from today (page 7)

·          GRI Chief Executive advocates integrated reporting at BSR conference (10 November 2009)

§         In the Spotlight >

·        Integrated Reporting

§         Events >

·         Global Conference 2013 >

o        News & Updates >

§         Conference In Review >

·         Academic Track: Integrated Reporting

o        Services >

§         Preparation >

·         G4 Online - Consult the G4 Guidelines in a user friendly way >

o        Introduction >

§         Quick Links >

·         Relation Between Integrated Reporting and Sustainability Reporting

§         Communication >

·         Sustainability Disclosure Database (or directly)

o        … Information about on-trend subjects is also featured - like which organizations are already preparing integrated reports that combine financial and sustainability disclosures. …


§         Search:

·         Reports:

o        Order by:

§         Integrated report

o        Note: GRI intends to incorporate XBRL reports/functionality in 2012

o        Network >

§         GOLD Community >

·         Corporate Leadership Groups >

o        Integrated Reporting (Corporate Leadership Group on Integrated Reporting)

o        See also, e.g.:

§         Vimeo >>

·         GRI’s 2013 Global Conference >

o        Sustainability Reporting and Integrated Reporting

§         YouTube Videos:

·         YouTube GRITV's Channel >> e.g.

o       Integrated Reporting Main Hall Session - Closing the gap: Should financial and non-financial accounting merge? (10 Parts; Amsterdam GRI Conference, May 2010)

o       Integrated Reporting: Learn from Real Examples (9 Parts; Amsterdam GRI Conference, May 2010)

o        Connecting Sustainability Reporting and Internal Organizational Processes (9 Parts; Amsterdam GRI Conference, May 2010)

§         SlideShare: Global Reporting Initiative

§         KPMG South Africa: Bridging the gap between Integrated Reporting and GRI G4 Reporting (22 September 2014; .pdf has 12 pp.)

§         Cornis van der Lugt (Geneva and Cape Town) >> e.g.

·         New IIRC Framework and GRI's G4 aligned: Revised Comparative Table (2 January 2014)

·         G4 and IR1: Updated Comparison (3 June 2013)

·         G4 and IR1 compared: Time to align forces (20 May 2013)

§          An article at The Star (Malaysia): Upclose and personal with Mervyn Eldred King (1 January 2011; By Jeeva Arulampalam)

§         An article at the Corporate Responsibility Magazine (CRO): King of Transparency (December 2010; By Dirk Olin) - South Africa’s Mervyn King leads the Global Reporting Initiative’s bold agenda.








·        IFAC International Federation of Accountants > e.g.

o        About IFAC >


·        Professional Accountants in Business (PAIB) > e.g.


§        Integrated Reporting PAO Network

·        IFAC and the International Integrated Reporting Council (IIRC) have created a network of contacts at professional accountancy organizations (PAOs) to help encourage more widespread adoption and implementation of integrated reporting.

o       Activities and Interest Areas > e.g.

§         Governance and Ethics

§         Sustainability and Corporate Responsibility >> e.g.

·         Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business (6 February 2012; .pdf has 30 pp.)

·         IFAC Sustainability Framework 2.0 (March 2011; .pdf has 98 pp.)

o        … The integration of social and environmental factors is critical if organizations are to gain the trust of stakeholders and the wider public. To reinforce its importance, this new edition of the Framework extends the theme of integration—from a business strategy and operational perspective to that of an integrated reporting perspective. …

§         Business Reporting

·         Creating Value with Integrated Thinking: The Role of the Professional Accountant (3 November 2015; .pdf has 20 pp.)

·         Integrating the Business Reporting Supply Chain (March 2011) - A report based on recommendations from key business leaders from around the world

·         In the final phase of this project, the project group interviewed 25 key business leaders from around the globe on what should be done to improve corporate governance, business reporting, and auditing in the aftermath of the financial crisis. > see

o        Financial Reporting Supply Chain: Themes 1 (June 2010) – 5 (March 2011)

·         In response to the report, Financial Reporting Supply Chain: Current Perspectives and Directions (March 2008), IFAC established a project group to study progress in the areas of governance, financial reporting, and auditing aimed at meeting investor needs. Its first output, Developments in the Financial Reporting Supply Chain-Results from a Global Study among IFAC Member Bodies was issued in February 2009. This study indicated that, although some progress had been made, several significant issues remain unresolved.

o        Meetings

o        >> 

§         PAIB eNews is an electronic communication issued three to four times per year. - Also »Topics Related to Sustainability«

§         Publications & Resources >>

·        Tag: Integrated Reporting

§         News & Events >>

·        Tag: Integrated Reporting


§         IFAC Global Knowledge Gateway (accountancy news, views, resources) >

·        Business Reporting >

o        Discussions > e.g.

§         A Vision for Integrated Thinking and the Role of Finance Professionals (1 February 2016; By Stathis Gould)

§         Our Integrated Reporting Collection—Wisdom and Ideas from Gateway Contributors (14 January 2016; By Eli R. Khazzam)

§         Integrated Reporting: Will It Make a Difference? (19 January 2016; By Nick A. Shepherd)

§         Focusing on the Matters That Matter (16 November 2015; By Stathis Gould; Relating to "Materiality in Integrated Reporting: Guidance for the Preparation of Integrated Reports" by IFAC and IIRC)

§         Integrated Reporting Needs a US Strategy (24 March 2015; By Jeffrey C. Thomson, IMA)

§         Business Models in Integrated Reporting—Learning from the Pioneers (14 February 2014; By Stathis Gould)

o       Resources > also

§         Topic Subcategories: also

·        integrated reporting

·         non-financial reporting

·         sustainability reporting

o        News

·         Sustainability > also

o        Resources > also

§         Topic Subcategories: also

·        sustainability reporting


§         Independent Standard-Setting Boards >

·         IAASB - International Auditing and Assurance Standards Board >

o        Projects >

§         Integrated Reporting - Integrated Reporting Working Group (IRWG)


§         »Search« might be very useful






·         Wikipedia >>

o       Integrated reporting





·         Twitter >> e.g.

o       Search for: "integrated reporting" OR #IntegratedReporting OR "nonfinancial reporting" OR "non financial reporting"




·         YouTube Videos: Search:

o       »Integrated Reporting«






o is the global corporate responsibility (CR) resources website and hosts the world's most comprehensive directory of corporate non-financial reporting, profiling over 38,000 reports across 172 countries. (as of February 2012)

o        > e.g.


·        Search: e.g.

o       »Integrated«

§         Home >

·         Downloads (login required) > e.g.

o        CRPerspectives 2013 - Global CR Reporting Trends and Stakeholder Views (.pdf, November 2013, 37 pp.) >

§         The Content of CR reporting

·         See also:

o        Related blog post by Elaine Cohen: CSR: Time for some perspective (19 November 2013)

o        CR Reporting Awards Official Report: Global Winners & Reporting Trends

§          Reports >

·          The CR Reporting Awards (CRRA)

o         Categories: also

§         Types of Report: Best integrated report

§         >> 

·          CR Debates >

o        Topic A: In future, all good CR reporting will be integrated (25 March 2011)

§          For: Robert Eccles and George Serafeim (Both from Harvard Business School) - Integrated reporting: a source of competitive advantage

§          Against: Roger Cowe (Context Group) - Why integrated reporting?

o         Topic B: XBRL will be vital for CR reporting (25 March 2011)

§          For: Liv Watson (AccountAbility) - XBRL is part of the evolution towards a common reporting platform

§          Against: Daniel Roberts (Raas Consulting) - There are more important issues to be addressed in CR reporting




·        Integrated Reporting Database

o        This database is a collaborative project between the International Integrated Reporting Council (IIRC) and Black Sun Plc. (started in 2012)

o        The purpose of the database is to provide an online resource for organisations that are developing, or planning to develop, an Integrated Report. The database is being developed over time and will continue to be populated with new examples as practices develop.






·          The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School (Bellville; South Africa) > Research >

o       Making Investment Grade: The Future of Corporate Reporting - New trends in capturing and communicating strategic value (2012; .pdf has 142 pp.)

§         Published by United Nations Environment Programme (UNEP), Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School)

§         This report provides a collection of contributions from twenty internationally recognised experts in the fields of corporate reporting, investment and governance.

§         The report will help business leaders and professionals to assess future directions in the corporate reporting and communications landscape, including the positioning of integrated reporting and communications targeting the investment community.

§         Capturing recent benchmarking of leading global reporters and analysis by experts from Harvard and elsewhere on current trends in integration of sustainability and financial information, it provides a valuable resource for practitioners, specialised analysts and researchers.






·         SAICA The South African Institute of Chartered Accountants > e.g.

o        Technical >

§         Integrated Reporting >

·        Integrated Reporting website (managed by the secretariat of the Integrated Reporting Committee (IRC) of South Africa) > also

o       Integrated Reporting >

§         What is an Integrated Report?:

·         Integrated reporting …. It’s the way of the future

·         What the King III Code says about Integrated Reporting

§        Reference Sources on Integrated Reporting:

·         The International Framework

·         Books:

o        Integrate: Doing Business in the 21st Century (2013; By Mervyn King and Leigh Roberts)

o        The Landscape of Integrated Reporting: Reflections and Next Steps (2010)

o        One Report: Integrated Reporting for a Sustainable Strategy (2011; By Bob Eccles and Mike Krzus)

o        Accounting for Sustainability: Practical Insights (Earthscan)

·         Awards on South Africa's Integrated Reports:

o        Chartered Secretaries Southern Africa (CSSA) Annual Report Awards

o        Nkonki Integrated Reporting Awards

o        EY Excellence in Integrated Reporting Awards

·        Surveys and Insights on South Africa’s Integrated Reports:

o        Integrated Thinking – An exploratory survey (.pdf, February 2015, 44 pp.)

§         See also related Press Release: Journey from integrated reporting to integrated thinking (12 March 2015) - TOP 100 JSE companies reaping benefits of integrated thinking

o       Preparing an Integrated Report – A Starter’s Guide (IRC of SA)

o       Scan of research on Integrated Reporting in SA (IRC of SA)

o        Company benefits (IIRC)

o        The value creation journey (PwC SA)

o        Integrated Reporting: Performance insight through better business reporting (KPMG)

o        Navigating your way to a truly Integrated Report (Deloitte)

o        ASA magazine: Integrating Reporting

·        Interesting Articles and Publications:

o        Tomorrow's Business Success

o        Do you value relationships? (Tomorrow’s Company has an interesting guide on stakeholders, Tomorrow’s Relationships - Unlocking Value.)

o        UNCTAD 2014 World Investment Report

o        A jump to the IR (The UK's Financial Reporting Council has released the Guidance on the Strategic Report ...)

o        Global IR examples database

o        Integrated Reporting – It's a journey (KPMG: Integrated Reporting – Closing the Loop of Strategy)

o        One integrated information set (PwC: What does your reporting say about you?)

o        Enhanced Organisational Reporting (IFAC)

o        The ICGN’s guidance on non-financial reporting

§        The Integrated Reporting Committee (IRC): e.g.

·        Reporting on Outcomes – An Information Paper (.pdf, December 2015, 21 pp.)

·        Preparing an Integrated Report - A Starter's Guide (.pdf, December 2014, 52 pp.)

·         The Integrated Reporting Committee Working Group (IRCWG)

·         South Africa's Discussion Paper on a Framework (Framework for Integrated Reporting and the Integrated Report)

§         The International Integrated Reporting Council

o        News >> e.g.

§         South Africa puts its weight behind global move to better corporate reporting (18 March 2014) - The Integrated Reporting Committee (IRC) of South Africa has endorsed the International Integrated Reporting Framework as guidance on good practice on how to prepare an integrated report.

§         SAICA welcomes new integrated reporting guidance for listed companies (25 January 2011) - Professor Mervyn King, chairman of the Integrated Reporting Committee' (IRC) of South Africa, launched the new Framework for Integrated Reporting and the Integrated Report Discussion Paper at a press conference in Johannesburg on 25 January 2011. >

·        Discussion Paper: Framework for Integrated Reporting and the Integrated Report (.pdf, 25 January 2011, 28 pp.)

o        The last day for comment: 25 April 2011.

o         See also

§         Grant Thornton South Africa: New Integrated Reporting Framework may prove challenging for mid-sized businesses (21 February 2011)

§         SocialFunds: Guidelines for Integrated Reporting are Proposed (9 February 2011)

§          Harvard Business Review >> Blogs > HBS Faculty >>

·          China, South Africa Advance Sustainability Efforts (26 January 2011; By Robert G. Eccles and Daniela Saltzman)

§          ITInews: Association for Savings and Investment South Africa (ASISA) Press Office Feature : Integrated Reporting Guidelines make SA an attractive investment partner (25 January 2011; By Lucienne Fild) - Quality of information presented to investors and shareholders determines the credibility of the com

§         An integrated report is a new requirement for listed companies (4 June 2010)

·         The over 450 companies listed on the Johannesburg Stock Exchange (JSE) will be required to produce an integrated report in place of their annual financial report and sustainability report.

·         An integrated report gives users an all-round view of the company by including social, environmental and economic performance along with the company's financial performance.

·         The issue companies face, however, is that there are no set standards on integrated reporting.

·         It is for this reason that various organisations have come together to form the Integrated Reporting Committee (IRC). The IRC will issue guidelines on good practice in integrated reporting. It will be chaired by Professor Mervyn King.

·         The founding organisations are: ASISA, BUSA, IoDSA, JSE Ltd and SAICA

o        See also article at WFE - The World Federation of Exchanges: Integrating sustainability in South Africa (15 June 2010; By Michelle Joubert and Corli le Roux, Johannesburg Stock Exchange, JSE)

·          See  also:

o         GRI Global Reporting Initiative >> Newsletter >> An Insider’s Perspective on Reporting Developments by Graham Terry (31 August 2010)

§          The working group of the South African Integrated Reporting Committee (IRC) is chaired by Graham Terry, SAICA.

§          Graham Terry is also a member of the GRI Report Content & Materiality Working Group, and he shares his perspectives on the recent developments of integrated reporting and the links between integrated reporting and the latest revisions to the GRI G3 Reporting Guidelines. GRI believes that integrated reporting will be an important enabler to help mainstream reporting efforts in the continually developing field of ESG reporting.






·        IoD Institute of Directors South Africa > e.g.

o        Publications >

§         King IV

§         King III

o        Products & Services >

§         Forums & Committees >

·         Sustainable Development Forum >

o        Position Paper 3: Integrated Reporting (18 November 2010; .pdf has 8 pp.)

§         King III Report, Papers & Guidelines

·         IoDSA King III Report:

o       Chapter 9: Integrated reporting and disclosure (pp. 107-111)

·         IoDSA King III Code:

o        Chapter 9: Integrated reporting and disclosure

·         King III Practice Notes:

o        King_III_Ch_9_Integrated_Report_April_2012.pdf (April 2012; .pdf has 6 pp.)

·        See also, e.g.:

o        ACCA >>

§         South African institutional investors’ perceptions of integrated reporting (July 2014; .pdf has 20 pp.; By Jill Atkins and Warren Maroun)

§         Member Magazine - AB (March 2014): South Africa: integrated reporting

§         Integrated Reporting: The Influence of King III on Social, Ethical and Environmental Reporting (.pdf, August 2012, 56 pp.; By Jill Solomon and Warren Maroun)

§         Reporting pre- and post-King III: what’s the difference? (.pdf, May 2012, 16 pp.)

·         This discussion paper summarises the findings of the report The Impact of Integrated Reporting on Social, Ethical, and Environmental Reporting in South Africa, written for ACCA by Jill Solomon (King’s College London) and Warren Maroun (University of the Witwatersrand, Johannesburg).

·         See also related news: Then and now – Integrated Reporting brings about changes in what companies disclose, finds a comparative study from ACCA (August 2012)

o        Deloitte >>

§         Navigating your way to a truly Integrated Report: 3rd Report (.pdf, August 2012, 118 pp.)

§         Integrated Reporting - Navigating your way to a truly Integrated Report (.pdf, February 2012, 98 pp.)

·         The Deloitte Integrated Reporting second Edition is an updated version of our view of the state of practice of Integrated Reporting and Integrated Reports in South Africa at the end of January 2012.

§         Integrated Reporting - Navigating your way to a truly Integrated Report (.pdf, October 2011, 35 pp.)

§         The role of internal audit in integrated reporting – A blend of the right ingredients (18 October 2011; .pdf has 13 pp.)

§         Navigating your way to a truly Integrated Report (13 October 2011) - Deloitte sets out to analyse trends and areas of excellence in integrated reporting among South Africa’s listed companies - Relating to findings of the first Deloitte quarterly report on Trends in Integrated Reporting in South Africa

§         Integrated Reporting: Is your message lost in regulation? (.pdf, May 2011, 16 pp.)

§         >>> 

·         Tag: Integrated Reporting

o        PwC South Africa >>

§         Press Release: South African companies moving to transparent disclosure through integrated reporting (3 October 2011)

§         Press Release: King III Integrated Reporting - sustainability reporting no longer a poor cousin to the financial numbers (17 September 2009)

§         >> 

·         King III - Chapter 9: Integrated reporting and disclosure

o        Ernst & Young South Africa >>

§         >> 

·         Events >> Excellence in Integrated Reporting Awards

§          Interview: Joanne Yawitch, CEO of the National Business Initiative, on integrated reporting and sustainablue development

§         Integrated report: Content outline (.pdf, September 2010, 12 pp.; By Lindie Engelbrecht and Loshni Naidoo; At SAICA Sustainability Website)

·         Ernst & Young has prepared this content outline which can be used by companies as a basis for preparing an integrated report.

§         Article: Integrated reporting - what business leaders should be thinking of (17 June 2010)

§         King III Integrated Report Disclosure Checklist (.pdf, 2009, 8 pp.)

o        KPMG South Africa >

§         Issues and insights > Articles and publications > General Industries Publications >>

·         KPMG South Africa: Bridging the gap between Integrated Reporting and GRI G4 Reporting (22 September 2014; .pdf has 12 pp.)

·         Integrated reporting - Understanding the requirements (.pdf, February 2011, 8 pp.)

o        SAICA The South African Institute of Chartered Accountants > e.g.

§         Technical >

·         Integrated Reporting >

o       Integrated Reporting website

o        Related articles at BusinessDay:

§         Listed companies grapple with integrated reporting rules (6 August 2013; By Evan Pickworth)

§         Integrated reporting: SA at forefront of shaping global best practice (26 June 2013; By Andrew Gillingham)

§         US looks to SA for integrated reporting (10 September 2012) - Professor Robert Eccles and Professor George Serafeim are in South Africa preparing for a Harvard Business School study of integrated reporting

·         See also videos at Summit Television: Bob Eccles and George Serafeim Harvard Business School on their investigation into the King Code of Governance and how it has impacted the way corporates do business in South Africa.

§         King on integrated reporting and sustainability (17 May 2012) - Summit TV looks at integrated reporting with corporate governance veteran Mervyn King and Nina le Riche of Deloitte

§         Sustainability reporting extends to all areas of performance (28 September 2009; By Sanchia Temkin)

o         Related article at ITInews: Governance, strategy and sustainability have become inseparable (5 October 2009; Relating to SAICA) - Code defines integrated reporting as a holistic and integrated representation of a company's performance in terms of finance and sustainability.

·         King II (2002)

o        Non-legislated code on corporate governance, which also includes »Section 4« on »Integrated Sustainability Reporting«






·         IRAS Integrated Reporting & Assurance Services (Johannesburg, South Africa; Director: Michael H. Rea; Formerly > e.g.

o       Thought Leadership >

§         A review of Environmental, Social & Governance (ESG) Reporting in South Africa / King III and GRI: An annual review of sustainability reporting in South Africa




·         Incite Sustainability (South Africa) > e.g.

o       Thinking > e.g.

§         Incite articles > e.g.

·         Integrated Reporting: Lessons from the South African Experience (.pdf, January 2012, 16 pp.; By Jonathon Hanks and Louise Gardiner; Published by the IFC’s Global Corporate Governance Forum)




·         The Accountancy SA (ASA) is the premier stakeholder communication vehicle of The South African Institute of Chartered Accountants (SAICA) to its members >> e.g.

o        December 2015/January 2016 > Special Feature: Integrated Reporting (9 December 2015)

o        December 2014/January 2015 – Special Report: Integrated Reporting

o        December 2012/January 2013 - Integrated Reporting Strategising for future value

o        December 2011/January 2012 (.pdf, 52 pp.):

§         Focus: Sustainability / Integrated Reporting

o        April 2011:

§         Integrated Reporting - An Irreversible Tipping Point

·         On January 25, 2011 the Johannesburg Stock Exchange (JSE) unveiled a Discussion Paper on its ground-breaking integrated reporting framework to provide guidance to its 400 listed companies that are now subject to a mandatory requirement by the exchange to issue integrated reports. …




·         Nkonki Inc. (Member firm of Kreston International) >

o       Integrated Reporting >

§         Publications

§         SOC (State Owned Companies)

§         Top 100 JSE Listed Companies Integrated Reporting Awards




·         alive2green (Publisher) >>

o       The Sustainability and Integrated Reporting Handbook, South Africa, 2015, 2014




· (South Africa) > e.g.

o         Features >>

§          Corporate Governance: Reporting your way to growth... (14 October 2010; By Chris Gibbons)

·          With the recent launch of the International Integrated Reporting Committee, sustainability reporting is moving rapidly up the corporate agenda. For listed companies, in particular, it’s no longer optional. But you don’t have to be a major multinational to make it work for you. Chris Gibbons discovered a small Cape Town clothing company that is fully committed to sustainability and has the results to show for it.



·          FM Financial Mail (South Africa) >> e.g.

o         Integrated Reporting - A long road for SA companies: Data’s new age (23 February 2012; By Lise Pretorius)



·         MoneyWeb (South Africa) >> e.g.

o         Nkonki firm tracks integrated reporting of SOCs (23 July 2015) - New report assesses how local parastatals measure up – Nkonki CEO, Sindi Zilwa.

o         Integrated babbling (4 February 2011; By Jerry Schuitema) - With the latest addition of Integrated Reporting, does King have too many clothes?

o         It takes a King to Govern on integrated sustainability reporting (15 September 2009; By Grant Fisher) - Why integrated sustainability reporting is important.




·         WFE World Federation of Exchanges >> e.g.

o        Press Release: Corporate Governance Reform Leader Mervyn King to receive WFE Award for Excellence (26 September 2011)

o        Integrated Reports Voluntary Filing (10 June 2010; By Robert G. Eccles and Mervyn King)

§          In this article we will briefly summarize developments in South Africa which led to the formation of the IRC (Integrated Reporting Committee), make the general case for integrated reporting, report on some recent developments in this social movement, discuss the challenges in achieving a broad and rapid adoption of integrated reporting, explain how voluntary filing programs can make a major contribution to this, and urge stock exchanges and governments to take up this challenge to the extent they have the authority to do so.




·          IFAC International Federation of Accountants > e.g.

o         News & Events >>

§         Speeches, Presentations & Videos: Integrated Reporting for SMEs in Africa (By Alta Prinsloo, 11 July 2012, at SAIPA National Conference, South Africa)






·         Wiley >>

o       The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality (December 2014; By Robert G. Eccles, Michael Krzus)

o       One Report: Integrated Reporting for a Sustainable Strategy (March 2010; By Robert G. Eccles, Michael Krzus)

§         See also

·         excerpts at Scribd

·         Grant Thornton

·          Trusted Advisor >>

o       Integrated Reporting: Interview with Harvard Business School’s Robert Eccles (19 January 2011; By Charles H. Green)

·          VoiceAmerica >>

o         Trust Across America – Building Great Business by Rebuilding Trust >>

§         Harvard Professor Robert G. Eccles on One Report: Integrated Reporting for a Sustainable Strategy (24 November 2010; Duration: 58:12; With: Jordan Kimmel)

·         Article by Robert G. Eccles at The Huffington Post: Going Green in Annual Reports (28 May 2010)

·         Blog post at Harvard Business Review: The Annual Report as Sustainability's Secret Weapon (19 April 2010; By Robert G. Eccles)

·         Related e-mail interview at HBS Working Knowledge: One Report: Better Strategy through Integrated Reporting (12 April 2010)

·         Related article by Robert Eccles at RI Responsible Investor: The quest for the ‘Holy Grail’ of integrated financial and CSR reporting (30 March 2010)

·         Cross Border / IR Magazine: New book reunites CSR and annual reports (9 March 2010)

·         Ethical Corporation's Blog: Integrated reporting is a ways off, but heading our way (9 March 2010; By Toby Webb)

§         See also

·         Commentary at CSRwire: "One Report" - Is there a Transparency Panacea? (13 April 2010; By Elaine Cohen)

o        Reporting Nonfinancials (Book; February 2007; By: Kaevan Gazdar, HypoVereinsbank’s head of reporting)

o        Building Public Trust: The Future of Corporate Reporting (July 2002; By Samuel A. DiPiazza, Jr. and Robert G. Eccles)

o        The ValueReporting Revolution: Moving Beyond the Earnings Game (February 2001; By: Robert G. Eccles, Robert H. Herz, E. Mary Keegan, David M. H. Phillips)





·         ResearchGate >> e.g.

o       Integrated reporting: A structured literature review (2016; By John Dumay et al.; In Accounting Forum, Elsevier; .pdf has 21 pp.)





·         WBCSD World Business Council for Sustainable Development > e.g.

o        Our work >

§         Redefining Value (Reporting and Investment; See related publications also here)

·         In line with WBCSD’s 2050 vision, the Redefining Value programme was established to integrate natural and social capital measurement and valuation into corporate performance management and decision-making and improve the effectiveness of non-financial internal and external reporting so that it progressively reflects the true value, profits and costs of a company.

·         > e.g.

o       WBCSD FLP 2014 - Integrated Reporting in South Africa - From Concept to Practice (2014; .pdf has 26 pp.)





·         ICGN International Corporate Governance Network >

o        Policy >

§         Committees >

·        Integrated Business Reporting > also

o       ICGN Guidance on Integrated Business Reporting (2015; 2nd Edition; .pdf has 24 pp.)






·         UNCTAD United Nations Conference on Trade and Development >

o        Meetings >>

§         Workshop on Climate Change Reporting = UNCTAD, OECD, CDSB and GRI Workshop on Climate Change Reporting (16 March 2012, Palais des Nations, Geneva) > also

·         Documents

o        Areas of Work > Investment and Enterprise (DIAE) >

§         ISAR Corporate Transparency Accounting (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

·         »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«

·         > e.g.


§         Publications

o        Areas of Work > e.g.

§         Corporate Governance Disclosure

§         Corporate Responsibility Reporting > e.g.

·         Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)

o        This publication provides detailed guidance on reporting on 16 indicators of corporate responsibility, along with background information on stakeholders information needs and the criteria for selecting CR indicators.

o        … The objective of this guidance, which has been developed with reference to the Global Reporting Initiative (GRI) Guidelines and the International Financial Reporting Standards (IFRS), is to provide detailed guidance on the preparation of reports using the selected indicators…

o        ... UNCTAD extends special appreciation to Nancy Kamp–Roelands from Ernst & Young, Netherlands for acting as Chairperson of the ISAR Consultative group that worked on this project between 2004 and 2007...

·         2008 review of corporate responsibility reporting = 2008 Review of the reporting status of corporate responsibility indicators

·         2008 review of the corporate responsibility performance of large emerging market enterprises

·         2006 review of corporate responsibility reporting

·         Disclosure of the Impact of Corporations on Society (2004; .pdf has 121 pp.)

§         Environmental Accounting and Reporting >

·         Eco-efficiency Indicators > e.g.

o        A Manual for the Preparers and Users of Eco-efficiency Indicators = »Guidelines on Corporate Environmental Accounting« (.pdf, 13 February 2004, 127 pp.)

o        ISAR Sessions, Topics and Documents > e.g.

§         28th session (11-14 October 2011, Geneva)

·         14 October 2011:

o        Agenda Item 4 - Other business - (a) Integrated reporting and climate change related disclosure

§         During this session, invited experts in the area of integrated reporting and climate change disclosure will provide an overview of the current state of developments to promote the integration of non-financial and financial information in corporate reporting, and new work towards harmonizing climate change related disclosure.

§         The UNCTAD secretariat will introduce the issue.


o        Papers and Presentations:

§         Jessica Fries (.pdf, 20 pp.), Director, International Integrated Reporting Committee (IIRC)

§         Lisa French (.pdf, 12 pp.), Director, Sustainability Reporting Framework, Global Reporting Initiative (GRI)

§         Cristina Tébar Less (.pdf, 13 pp.), Senior Policy Analyst, Investment Division, Directorate for Financial and Enterprise Affairs, Organization for Economic Cooperation and Development (OECD)

§         Lois Guthrie (.pdf, 17 pp.), Executive Director, Climate Disclosure Standards Board (CDSB)

§         Inventory of National and Regional Developments on Climate Change Related Disclosure (.pdf, October 2011, 24 pp.; At CDSB; A report by the Climate Disclosure Standards Board; Produced under the overall direction of Ms. Lois Guthrie, Executive Director, CDSB.)

o        Publications >

§         Environmental, Social and Governance Disclosure






·         CDSB Climate Disclosure Standards Board > e.g.

o        What we do >

§         Reporting guidance >

·         Integrated reporting >>

o        Climate Change - Your Journey to Integrated Reporting (27 February 2013; .pdf has 22 pp.)

§         Promethium Carbon and the Climate Disclosure Standards Board (CDSB) have developed this publication to provide CEOs, CFOs, reporting committees and internal auditors with a reference tool on integrated and climate change-related reporting.

o        >> 

§         Tag: Integrated Reporting

o        See also:

§         IIRC: CDSB and IIRC sign statement of collaboration (4 June 2015)

§         Environmental Leader: CDP, CDSB, IIRC Team Up to Accelerate Integrated Reporting (18 July 2013)

·         The Memorandum of Understanding (MoU) cements a powerful collaboration that demonstrates their complementary roles, on the basis that reporting on the use and depreciation of natural capital - including carbon, energy, water and forest commodities, is integral to integrated reporting (<IR>) and a key pillar on which <IR> is based.




·         FSB Financial Stability Board (Basel, Switzerland)

o        The Financial Stability Board (FSB) has been established to address vulnerabilities and to develop and implement strong regulatory, supervisory and other policies in the interest of financial stability.

o        > e.g.

§         What We Do > Policy Development and Coordination > Additional Policy Areas >

·         Developing Climate-related Financial Disclosures >

o        TCFD Task Force on Climate-related Financial Disclosures

§         The Task Force on Climate-related Financial Disclosures (TCFD) will develop voluntary, consistent climate-related financial risk disclosures for use by companies in providing information to investors, lenders, insurers, and other stakeholders.

§         See also:

·          CDSB: What is climate risk? TCFD series part 1 (25 July 2016) - In the first of a 4 part series, Lois Guthrie considers some of the questions that might be on the minds of TCFD members.

·         GreenBiz: Can Michael Bloomberg (finally) move the needle on climate disclosure? (18 February 2016; By Keith Larsen)





·         IASB International Accounting Standards Board - Website of the IFRS Foundation and the IASB > e.g.

o        Standards developments >

§         Work plan for IFRSs >

·         Management Commentary > e.g.

o        IFRS Practice Statement (9 December 2010; .pdf has 32 pp.) - Management Commentary: A framework for presentation

o        Stay informed >

§         News >> e.g.

·         IASB and IIRC formalise cooperation on work to develop integrated corporate reporting framework (7 February 2013)


§         Meetings diary >

·         IFRS Advisory Council Meeting June 2011 (20 and 21 June 2011):

o        Documents >

§         Agenda paper 10 – Integrated reporting (.pdf, 13 pp.)






·          ISO International Organization for Standardization > e.g.

o         Standards >

§         ISO 26000 – Social responsibility >> e.g.

·         Briefing summary: ISO 26000 and the International Integrated Reporting <IR> Framework (.pdf, February 2015, 12 pp.)






·        PwC PricewaterhouseCoopers > e.g.

o        Today's issues > e.g.

§         Sustainability & climate change

o        Our services >

§         Audit and assurance >

·        Corporate reporting > also

o        >> 

§         Implementing integrated reporting: PwC's practical guide to a new business language (July 2015; .pdf has 32 pp.; Or here)

o       Integrated reporting >

§         Understanding integrated reporting

·         Seizing opportunities with integrated thinking

·         What does your reporting say about you

·         Integrated reporting - what is it and why is it important videos

·         Film animation

·         Megatrends

§         Current practices

·         Megatrends drive reporting change - corporate reporting blog

·         2013 reporting survey: Communicating your performance and prospects

·         Greater insight but little disclosure under new code

·         IBEX 35 findings

§         Business Experience - benefits and challenges

·         Interviews - what's driving it and what are the benefits

·         Tomorrows company - a critical system at risk

§         Investor perspective

·         Effective reporting: it’s a matter of taking steps in the right direction

·         Corporate reporting: Is it what investment professionals expect?

§         Case studies and tools

·         Breaking new ground in reporting

·         Clarity on strategy delivers value for investors

·         Put data first its the lifeblood…

§         Guides

·         Guide to forward looking information

·         Guide to key performance indicators

·         Guide: Narrative reporting: Give yourself a head start

o        Sustainability Reporting

o        >> 

§         CFOdirect >

·         PwC insight >

o        By topic:

§         Strategic management >

·         Benefits of Comprehensive Integrated Reporting (8 March 2011; .pdf has 5 pp.; Published in Financial Executives International (FEI); Authors: David Phillips, Liv Watson, and Mike Willis)

o        >> 

§         PwC corporate reporting blog

o        >> 

§         PwC Germany >>

·         Rechnungslegung >

o        Integrated Reporting > auch

§         Lesen Sie dazu:

·        Leitfaden: Integrated Reporting - Die Zukunft der Berichterstattung = Integrated Reporting: The Future of Corporate Reporting (.pdf, May 2012, 43 pp.)

·         PwC-Studie: Aufbruch zum integrierten Reporting (April 2012; .pdf has 24 pp.) = Auf dem Weg zum Integrated Reporting

·         10 Minuten: Über "Integrated Thinking" zum "Integrated Reporting"

§         PwC Japan >>

·         Integrated Reporting

§         PwC Netherlands >

·         Onze diensten >

o        Audit & Assurance >

§         Sustainability & Responsible Governance >

·         Integrated Reporting

·         Thema's >

o       Integrated Reporting > e.g.

§         Actuele artikelen

§         Publicaties


·         Benchmarks (as of December 2012):

o        AEX bedrijven

o        Publieke Sector

o        Life Sciences

o        Bouw

§         PwC South Africa >>

·        The value creation journey - A survey of JSE Top-40 companies’ integrated reports (August 2013; .pdf has 44 pp.)

§         PwC Spain >>

·         ¿Transmiten los informes el valor creado por las empresas? - Análisis del estado del reporting integrado en las empresas del IBEX 35 (2014; .pdf has 24 pp.)

o        See also:

§         Media Responsable / Corresponsables: Las empresas del IBEX 35 avanzan en el reporting integrado pero aún no llegan a la media europea (16 Enero 2014)

·         Las empresas del IBEX 35, menos avanzadas que las compañías del FTSE en materia de reporting integrado (28 de febrero de 2012) - Estudio de PwC sobre el informe integrado en las principales compañías cotizadas >

o        El reporting integrado en las empresas del IBEX 35 (.pdf has 20 pp.)

§         PwC United Kingdom >

·         Services >

o        Audit & Assurance >

§         Business information, reporting and assurance

§         Non-financial performance & reporting

§          Sustainability

·         >> 

o        Annual Report

§         PwC USA >

·         Global Business issues >

o        Sustainability >

§         Sustainable Business Solutions

·         See also, e.g.:

o        Accounting Today: PwC Sees Business in Sustainability (13 June 2013; By Michael Cohn)

·         Research & insights >

o        10Minutes >

§         10Minutes on integrated reporting (April 2014)

o        Point of view >

§         Sustainability reporting (6 June 2014; By Assurance Services; .pdf has 4 pp.)

§         Integrated reporting: Going beyond the financial results (13 August 2013; .pdf has 4 pp.; By Assurance services)

§         PwC Malaysia >> e.g.

·        Inspiring trust through insight: Integrated Reporting in Malaysia (2015; .pdf has 55 pp.) - An analysis of the reporting by Bursa Malaysia’s Top 50 companies

·         The state of Integrated Reporting in Malaysia (July 2014; .pdf has 43 pp.) - An analysis of the Bursa Malaysia's top 30 companies' annual reports

§         PwC Switzerland >>

·         Disclose (Issue 1, 2016): In the spotlight: Corporate reporting > e.g.

o        Integrated reporting: better than mere compliance (By Rolf Johner)

o        Non-financial reporting: responsible, far-sighted management (By Stephan Hirschi)







·        Deloitte > e.g.

o        Services >>

§         Sustainability services (See also here)

·         >> 

o        Integrated reporting: A better view (.pdf, 19 September 2011, 12 pp.)

§         Deloitte’s whitepaper provides a brief history of reporting trends, a discussion of common challenges, and some practical recommendations for the adoption of integrated reporting.

o         >> 

§          Deloitte Perspectives (Deloitte Blogs) > e.g.

·          Topics: e.g.

o        Sustainability & Climate Change > e.g.

§         Integrating your financial and non-financial performance into a single report (29 July 2010; By Eric Hespenheide)

o        Deloitte United States >

§         Services >>

·         Featured Services >

o       Deloitte Sustainability >

§         >> e.g.

·         Disclosure of long-term business value: What matters? (March 2012; .pdf has 20 pp.; Authors: Eric Hespenheide and Dinah A. Koehler)

o        See also Environmental Leader: Deloitte Outlines Process for Choosing Environmental Metrics (30 March 2012)

§         >> Deloitte Review >>

·        Integrated Reporting: The new big picture (February 2012; By Nick Main and Eric Hespenheide; .pdf version has 15 pp.)

o        Deloitte Netherlands >>

§         Integrated Reporting: a driver for Integrated Thinking (.pdf has 64 pp.) - Maturity of <IR> in the Netherlands 2015

§         Integrated reporting: telling your corporate value creation story - Integrated reporting in the Netherlands (2013)


o       Communicating your value creation story: analysing the journey towards integrated reporting (2013; .pdf has 56 pp.)

·         In this research we examined recent public communications by Dutch listed companies (AEX and AMX), including integrated reports, annual reports, sustainability reports and information on websites referred to in these reports.

§         Hoe zijn beursgenoteerde bedrijven op weg naar een Integrated Report? (April 2013) = Are listed companies moving towards Integrated Report? - Deloitte has examined were the 2011 corporate communications of Dutch listed companies stand compared to the Framework for Integrated Reporting from the IIRC >

·         Shifting from long reports to reporting on the long term (April 2013, 64 pp.)

·         Sector analyses (48 pp.)

o        Deloitte South Africa >>

§         Blog >

·         Using Integrated Reporting to tell the story of long term value creation to stakeholders (30 April 2013) >

o        Telling the story of long term value creation: Insights to the IIRC’s Integrated Reporting Framework Consultation (.pdf, April 2013, 20 pp.)

o        >> 

§         IAS Plus >

·         Resources >

o       Sustainability and integrated reporting

§         >> e.g.

·        A Directors' Guide to Integrated Reporting (3 March 2015; .pdf has 32 pp.; Deloitte)

§         >> e.g.

·         The Bruce Column: Commentary on financial reporting developments > e.g.

o        Integrated Reporting achieves lift-off (9 December 2013)

o        Going for Long-Term Value (September 2011)

o        You Can Only Manage What You Recognise (March 2011)

§          Note: The author has been involved in the Prince's Accounting For Sustainability Project almost from the outset as an early architect of the proposals. He was writer to the original report on Connected Reporting in 2007, subsequently was a member of the Project's Executive Board for several years and is now a member of the Project's communications committee.








·         KPMG > e.g.

o        Insights >

§         Topics >

·         Climate change & sustainability

o        Services >

§         Audit and Assurance >

·         Better business reporting >

o       Integrated Reporting

o        See also:

§         KPMG Australia – Better Business Reporting Group >>

·         Better Business Reporting Series

·         See also:

o        related articles by Michael Bray, KPMG Australia; At CEO Forum Group (Australia) >>

§         Reporting for value (October 2012)

§         Performance insights via reporting (October 2011)

§         Better business reporting (October 2010)

§         Advisory >

·         Risk Consulting >

o        Internal Audit Risk & Compliance Services >

§         Sustainability Services >

·         Building Long-Term Value >

o        Phase 5: Report & assure


§         KPMG Singapore >>

·         Towards Better Business Reporting - Integrated Reporting and Value Creation (28 December 2015; .pdf has 20 pp.)

o        KPMG and the National University of Singapore (NUS) applied the underlying concepts of the International <IR> Framework to a group of 80 firms in the Asia Pacific. …

o        >??>

§         KPMG Survey of Corporate Responsibility Reporting >

·         Currents of change - The KPMG Survey of Corporate Responsibility Reporting 2015 (25 November 2015; .pdf has 48 pp.) >

o        Uptake of integrated reporting is slow (page 38)

·         The KPMG Survey of Corporate Responsibility Reporting 2013 (9 December 2013; .pdf has 82 pp.) >

o        Part 1: More companies report on CR in the annual report but ‘integrated reports’ are in a minority







·         Ernst & Young >

o        Services >

§         Assurance >

·         >> 

o        EY Reporting: Issue 9 - Casting the net wider with integrated reporting (April 2015)

·         FAAS Financial Accounting Advisory Services >>

o        Connected reporting - Responding to complexity and rising stakeholder demands (2014; .pdf has 32 pp.)

§          We surveyed 500 CFOs or heads of reporting of organizations with greater than US$1b in revenue. …

§          Respondents were split evenly across Americas, Europe, Middle East, India and Africa (EMEIA), and Asia-Pacific/Japan, …

§          Note: Connected reporting is an approach to develop an organization’s current reporting to bridge the gap between the different information requirements of internal and external audiences. It enables organizations to communicate their financial and nonfinancial information, using consistent data, simplified IT structures and methods, in order to reduce complexity in the reporting process.

§         See also

·         related press release: CFOs under investor pressure globally to provide better information (London, 2 February 2015)

§         Specialty Services >

·         Climate Change and Sustainability Services (CCaSS) > e.g.

o        Integrated reporting: elevating value = Integrated reporting: tips for organizations - Practical tips for organizations >

§         Full Report = Integrated reporting: elevating value (.pdf, 2014, 52 pp.)


§         United States >>

·         Climate change and sustainability services >>

o         2013 six growing trends in corporate sustainability (.pdf, May 2013, 36 pp.) - An Ernst & Young survey in cooperation with GreenBiz Group >

§          Trend 5: Integrated reporting is slow to take hold.

o        Driving value by combining financial and non-financial information into a single, investor-grade document (.pdf, 8 pp.)

§         See also

·         Environmental Leader: Ernst & Young Outlines Steps to Integrated Reporting (7 November 2012)

§         Deutschland >>

·         Climate Change and Sustainability Services (CCaSS) >>

o        Integrated Reporting - Steht die Unternehmensberichterstattung vor einem grundlegenden Wandel? (.pdf, 2011, 6 pp.)

§         South Africa >>

·         Integrated Reporting Survey Results (.pdf, 2011, 16 pp.)

o        … The survey was sent to 25 companies listed on the JSE Limited …




·         Integrated Reporting - Demonstrating Value Creation (at; By Nancy Kamp-Roelands)

o        This website provides information about the latest developments in integrated reporting.




·         UBS Investment Research >??>

o        Q-Series: What is “Integrated Reporting”? (.pdf, 20 June 2012, 96 pp.)





·         FEE Fédération des Experts-comptables Européens = Federation of European Accountants (Brussels, Belgium) >

o        Policy Areas >

§         Corporate Reporting >>

·        Integrated Reporting Task Force

o        Note: As from 2013, capital markets, integrated reporting and financial reporting topics are addressed by the Corporate Reporting Policy Group as mainstream strategic issues.


§         Publications (Library) >> e.g.

·         Roundtable on the Future of Corporate Reporting (16 May 2016, London) - jointly with the the Consultative Committee of Accountancy Bodies (CCAB) and the Chartered Financial Analyst (CFA) Institute

·         FEE-IIRC event on Non-Financial Information Reporting (6 April 2016, Brussels), titled »Corporate Reporting: Enhancing transparency and value. From the Non-Financial Information Directive to Integrated Reporting« > e.g.

o        Presentations

o        Summary

·         The Future of Corporate Reporting = FEE Cogito Paper - The Future of Corporate Reporting - creating the dynamics for change (12 October 2015; .pdf has 92 pp.)

o        Introducing the concept of CORE & MORE

·         News Release: FEE fosters debate on Integrated Reporting (30 May 2012)

·         FEE holds an Event on Integrated Reporting on 30 May 2012 (3 April 2012) >

o        Related Files (also Presentations)

o        Related Links

·         Integrated Reporting – update: FEE Factsheet on Integrated Reporting (31 January 2012)

·         FEE Comment Letter on IIRC Discussion Paper “Towards Integrated Reporting” – Communicating Value in the 21st Century (14 December 2011)

·         FEE hosts a European Roundtable on Integrated Reporting for the International Integrated Reporting Committee (IIRC) on Friday 17 June 2011 (17 June 2011)

·         FEE Factsheet on Integrated Reporting (27 January 2011; .pdf has 2 pp.) - Debates and developments around the concept of integrated reporting are growing in importance.

§         Environmental, Social & Governance >

·         Publications (Library) >> e.g.

o        Position Paper: Environmental, Social and Governance (ESG) indicators in annual reports - An introduction to current frameworks (26 May 2011; .pdf has 30 pp.)

§         This paper aims at providing information on documents prepared by various bodies and most commonly referred to when considering the identification and use of ESG indicators (also Key Performance Indicators (KPIs) and reporting principles):

·          Accounting for Sustainability (A4S) - The Prince’s Accounting for Sustainability Project “Connected Reporting Framework”

·          Deutsche Vereinigung für Finanzanalyse und Asset Management (DVFA) “KPIs for ESG”

·          European Academy of Business in Society (EABIS) “Sustainable Value”

·          Global Reporting Initiative (GRI) “Sustainability Reporting Guidelines”

·          United Nations Conference on Trade and Development (UNCTAD) “Guidance on Corporate Responsibility Indicators in Annual Reports” and related documents

o        FEE Position on ESG Disclosure - FEE contribution to EC ESG Disclosure Workshop of 25 February 2010 (.pdf has 5 pp.)

o        FEE/Eurosif EU Roundtable on Sustainability Disclosure on 29 April 2009 at the European Parliament in Brussels (16 April 2009)

o        Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)





·        EFFAS European Federation of Financial Analysts Societies (Head Office in Frankfurt am Main, Germany) > e.g.

o        About Us >

§         Commissions >

·        CESG - Environment, Social and Governance



·         DVFA Deutsche Vereinigung für Finanzanalyse und Asset Management = Society of Investment Professionals in Germany >>

o        Kommissionen >

§         Responsible Investing >> e.g.

·        KPIs for ESG




·          RNE Rat für Nachhaltige Entwicklung = The German Council for Sustainable Development (English version of website) >


§         The Sustainability Code = Deutscher Nachhaltigkeitskodex (DNK)

·         The Sustainability Code provides a framework for reporting non-financial performance and can be used by all organizations and enterprises regardless of their size or legal structure.

·         The Code can be used worldwide, as it is not dependent on a company’s registered location.

·         The Code is of particular importance to financial analysts and investors …




·         Deutsche Börse (Germany) >

o        Corporate Responsibility >

§         Reporting >>

·         Deutsche Börse AG veröffentlicht Leitfaden zur Nachhaltigkeitsberichterstattung (2 September 2013) >

o        Nachhaltigkeit in der Kapitalmarktberichterstattung: Sieben Empfehlungen für Unternehmen (September 2013; .pdf has 42 pp.) = (Also in English) Sustainability in capital market reporting: Seven recommendations for companies = Communicating sustainability: Seven recommendations for issuers (.pdf has 42 pp.)




·         SD-M Sustainable Development Management (Hannover, Germany)

o        SD-M GmbH, drawing on years of scientific research by its managing director Dr Axel Hesse, advises on how relevant ESG indicators can be integrated in the investment process.

o        … SD-KPIs have been called a “minimum reporting standard” by the German Environment Ministry for corporate sustainability in annual reports done under German or EU accounting rules. … Indeed, these examples show that SD-KPIs are an important contribution to Best Practices for Integrated Reporting (IIRC).




·         CSR News (Based in Hückeswagen, Germany) >

o        News = >> e.g.

§          Nachhaltigkeitsberichterstattung mit System und Charakter (17 March 2014) - ... erklärt Anke Ebert, Beraterin bei B.A.U.M. Consult.

§         Studie: 37 der 100 größten Unternehmen planen Integrierte Berichterstattung (22 October 2012) >

·        integrated. Integrierte Berichterstattung. Von der Herausforderung zum Praxismodell (.pdf, 44 pp.; At akzente) - Studie unter börsennotierten Unternehmen in Deutschland

o        Studie der Berichterstattungsagenturen akzente kommunikation und beratung (München) und HGB Hamburger Geschäftsberichte

§          >> 

· ist online: Das CSR-Lexikon für die Praxis (31 March 2014) >

o > auch

§         Nachhaltigkeits-Berichterstattung - Stichworte: Nachhaltigkeits-Berichterstattung, Berichterstattung, CSR-Berichterstatttung, integrierte Berichterstattung






·         Europa >> European Commission >>

o        Banking and Finance >

§         Securities >

·          Transparency requirements for listed companies (Transparency Directive)

§         Company Reporting >

·        Non-Financial Reporting

o        Financial and non-financial reporting provides shareholders and other stakeholders with a meaningful, comprehensive view of the position and performance of companies.


§         Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups

o        See also, e.g.:

§         IIRC: New European Proposal “Vital” for Integrated Reporting (25 November 2013; Guest Author: Richard Howitt, MEP)

§         ACCA: What do investors expect from non-financial reporting? (.pdf, June 2013, 12 pp.)

·         In order to gather the views and opinions of the investment community on their use of ESG information and the proposed reporting regime, Eurosif and ACCA conducted a survey of investors, analysts and other stakeholders.

·         See also:

o         GRI: Investor insights into non-financial reporting (22 August 2013)

o        ACCA: Executive Summary: Investor needs and policy implications: Eurosif–ACCA Investor Survey on Non-Financial Reporting (.pdf, June 2013, 2 pp.)

§         EurActiv: Sustainability leader urges firms to integrate CSR reporting (19 April 2013)

·         … Steve Waygood, the head of sustainable and responsible investment with Aviva Investors, told EurActiv that he was generally “very pleased” with the proposal, but added: “It is not perfect and would have been better if it had introduced the concept of integrated reporting.” …

o         Employment, Social Affairs and Inclusion >

§          What we do >

·          Partners >

o         Corporate Social Responsibility (CSR) in the EU >

§          Studies >

·         The State of Play in Sustainability Reporting in the European Union (.pdf, as of January 2011 (published in March 2011), 173 pp.; See also related news)

o         Growth - Internal Market, Industry, Entrepreneurship and SMEs >

§          Industry >

·          Corporate Social Responsibility







·         CSR Europe > e.g.


§         News >> e.g.

·          CSR Europe’s Valuing and Improving Sustainability Management Series (19 December 2013) - … The series kicking off in March 2014, …

·          Valuing Sustainability: Improvement through Measurement (5 September 2013)

o         This event (26 September 2013) will focus on practical tools for benchmarking maturity and integration of CSR management can equip companies for the efficient management of non-financial performance.

·          Burson-Marsteller and CSR Europe release non-financial reporting event summary (25 June 2013)

·          CSR Europe webinar on Communicating CSR - CSR Reporting towards integrated reporting (6 February 2012; Speakers: Jonny McCaig, Radley Yeldar, Wim Bartels, KPMG Sustainability and Lawrie McLaren, Burson-Marsteller; Presentations available)

o        Improve management performance >

§         Create Value with the EU Directive on Non-Financial Reporting

o       »Search« might be useful





·         Eurofiling Initiative

o        Eurofiling project is an open joint initiative of the XBRL Operational Network of the European Banking Authority in collaboration with XBRL Europe, as well as stakeholders as banks, solutions providers, academy and individuals.

o        >> e.g.

§         XBRL week in Madrid:

·         Track (1 June 2012): International Initiatives: Enabling Standardized Corporate Responsibility and Integrated Reporting





·        ACCA Association of Chartered Certified Accountants > e.g.

o        Global >

§         Technical activities >

·         Sustainability

o        Discover ACCA >

§         News >> e.g.

·         Integrated Reporting to Create Value in ACCA Qualification (8 January 2014)

o        Members >

§         Member Magazine - AB>

·         Insights >>

o        Integrated thinking (February 2015; By Neil Stevenson, IIRC)

§         This article was first published in issue 10 of Accountancy Futures.

o        >> 

§         Accountancy Futures Journal - ACCA’s twice-yearly research and insights publication

o        >> e.g.

§         Filling the information black hole: how are fossil fuel companies reporting on the stranded asset risk? (26 February 2016)

·         A new survey looks at how fossil fuel companies report on their stranded assets using integrated reporting (<IR>).

·         See also:

o        IFAC: Integrated Reporting and Climate Change: A Perfect Marriage (27 May 2016; By Stathis Gould)

§         From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice (October 2015; .pdf has 41 pp.; IMA-ACCA Joint Research)

§          Sustainability matters (24 April 2014; .pdf has 20 pp.)

·          This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics: also

o        integrated reporting

§         Understanding investors: corporate perspectives = Understanding investors: the changing corporate perspective (February 2014; .pdf has 24 pp.)

·         This report is the last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs.


o        Integrated Reporting (pp. 18-19)

§          Understanding Investors: the changing landscape (.pdf, 7 June 2013, 18 pp.)

§         Understanding Investors: directions for corporate reporting (.pdf, 7 June 2013, 26 pp.)

·         See also:

o        News: Long-term value creation focus in <IR> Framework is a positive step, says ACCA (17 July 2013)

§         What do investors expect from non-financial reporting? (June 2013; .pdf has 12 pp.)

§         A world tour of integrated reporting (12 September 2012) - ‘Progress towards the adoption of integrated reporting around the world may be mixed, but momentum continues to build’ says ACCA’s Rachel Jackson.

§         Re-assessing the value of corporate reporting (12 April 2012; .pdf has 16 pp.)

§         Towards greater convergence: Assessing CFO and investor perspectives on global reporting standards (October 2011; .pdf has 20 pp.) >

·         A more integrated future: Global standards for non-financial reporting

§         Integrated reporting: a framework for the future (1 January 2011) - Watch Integrated reporting: a framework for the future to hear an overview about integrated reporting from the deputy chairman of the Integrated Reporting Committee (IIRC).

·         See also IIRC: The ACCA Research and Insights Virtual Conference: Integrated Reporting: a framework for the future

o        Part 1 Key Note Addresses:

§         Introduction by Helen Brand, Chief Executive, ACCA

§         Address by Prof Mervyn King, Deputy Chairman, International Integrated Reporting Committee (IIRC)

§         Address by HRH The Prince of Wales

o        Part 2 Panel Discussion

§         Chaired by Prof Robert Eccles, Professor of Management Practice, Harvard Business School

§         Mindy Lubber, President, Ceres

§         Eric Hespenheide, Partner, Deloitte

§         Christy Wood, Chairman – Board of Governors, International Corporate Governance Network (ICGN)


§         IIRC's video channel (Vimeo) to watch all the above sessions:

·         Integrated Reporting, Address from His Royal Highness The Prince of Wales

·         Integrated Reporting, Address from Professor Mervyn King

·         Integrated Reporting. A framework for the future

·         Panel Discussion Part 4: Accelerating the adoption of integrating reporting & Closing remarks

·         Panel Discussion Part 3: Considerations for Integrated Reporting - Materiality, Standards, Assurance

·         Panel Discussion Part 2: Integrated Reporting and the U.S.

·         Panel Discussion Part 1: The Case for Integrated Reporting

o        See also, e.g.:

§         ACCA Public issues briefing (6 November 2012): Integrated reporting

·         International Integrated Reporting conference held in Sri Lanka: integrated reporting in some form is inevitable

§         City A.M.: Rio summit is a game changer for accountants’ role in businesses (13 June 2012; By John Davies, ACCA) - Corporate strategies will have to embrace green requirements






·         RI Responsible Investor > e.g.

o        Archive >>

§         Is integrated ESG/financial reporting really the future? (24 March 2011; By Rory Sullivan) - The quest to blend ESG and financial data runs risks.

·         … There are four aspects to highlight:

o        First, the reality is that no matter how high quality the information provided by companies, investors are likely to continue to pay little or no attention to this data. ...

o        Second, the vast majority of investors are incentivised to focus on short-term performance. ...

o        Third, there is a risk that a focus on integrated reporting will divert companies from providing information that is relevant to wider stakeholders, not just investors. ...

o        Fourth, it is not clear that integrated reporting is actually the right answer to the question of how can investors best integrate consideration of environmental, social and governance (ESG) issues into their investment decisions. ...

·         See also

o        related article at Manifest – I blog (Manifest, the proxy voting agency, UK): Will Integrated Reporting Deliver Value or Values? (24 August 2011)




·         ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.

o        Technical resources >

§          Audit and assurance > e.g.

·          Assurance: Practical Guidance >

o         Assurance on non financial information

§         Financial reporting >

·         Information for Better Markets > e.g.

o        IFBM Reports > e.g.

§         Developments in new reporting models (December 2009; .pdf has 109 pp.)

§         Sustainability >>

·         Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.; Prepared with the Environment Agency)


§          Communities >

·          Blog >

o         Tags: Integrated Reporting

§         Library >

·         Subject gateways >

o        Environment & Sustainability > also

§         Articles and books in the Library collection:

·         View a list of articles and books in our collection on environmental and social reporting




·         Trucost (Head Office: London, UK)

o        Trucost provides data and insight to help its clients understand the economic consequences of natural capital dependency.




·         FSN Business Systems News for Finance and IT Professionals (UK) > e.g.

o        Channels:

§         Sectors:

·          Financial Reporting

·         KPI & Environment > e.g.

o        From financial reporting to integrated reporting (3 July 2011) - FSN writer Lesley Meall looks at the progress so far, and considers the implications for finance professionals.





·         Tomorrow’s Company (London, UK)

o        Tomorrow’s Company is shaping the future of business success to build lasting value.

o        > e.g.

§         Discussions >

·         Corporate Governance & Stewardship >

o        Reporting > e.g.

§         Tomorrow's Corporate Reporting: A critical system at risk (May 2011; .pdf has 52 pp.)

·         This report is the output of a collaborative research study undertaken by CIMA, the UK firm of PwC and the London-based think-tank Tomorrow's Company.

·         This research report focuses on the systems architecture and the behaviours and values of its stakeholders. Not on the content of the ‘ideal corporate report’. By corporate reporting we mean all the mechanisms by which companies communicate their performance and activity to their stakeholders, with a particular emphasis on the flow of information into the investment community.

·         See also:

o        Nick Topazio's blog posts (at CIMA):

§         Tomorrow's Corporate Reporting - a critical system at risk (20 May 2011; at CIMA)

§         Tomorrow's Corporate Reporting (6 July 2010)

o        CIMA Chartered Institute of Management Accountants >>

§         Tomorrow’s balance sheet (February 2011; .pdf has 14 pp.)

o        Blog posts by David Phillips (PwC):

§         A critical system at risk (25 May 2011)

§         Corporate reporting is no longer working – What needs to be done to make it fit for purpose in the future? (7 July 2010)





·         CIMA Chartered Institute of Management Accountants > e.g.

o        CIMA in business >

§         CGMA Chartered Global Management Accountant

·         The AICPA and CIMA have joined together to form a joint venture (2012) which powers a new designation for management accountants, the Chartered Global Management Accountant (CGMA). The CGMA is designed to elevate management accounting and further emphasise its importance for businesses worldwide.

·         > e.g.

o        Magazine > e.g.

§         Features > e.g.

·         6 tips for integrated thinking (6 October 2014) - Nick Topazio, ACMA, CGMA, explains how companies can adopt integrated thinking and decision-making processes that are fundamental to the creation of an integrated report.

·         Mervyn King: It’s business as “unusual” if you want to survive (18 January 2013)

·         South African companies line up to IR challenge (14 November 2012; By Arvind Hickman)

·         Three views on integrated reporting (15 March 2012; By Peter Bartram)

§         Videos > e.g.

·         IIRC chief: Integrated reporting can break down silos (October 2013; 06:33)

o        Resources >

§         Reports >

·         The <IR> Landscape: Executive perceptions of integrated reporting (November 2014)

o        Based on a survey conducted by CIMA, the AICPA, Tomorrow’s Company and Black Sun in July 2014 in association with the IIRC.

·          >> 

o        CGMA Briefing: Integrated thinking: The next step in integrated reporting (October 2014; 12 pp.)

·          See also

o         related article: CGMA launch focuses on non-financial value, long-term business strategies (31 January 2012; By Ken Tysiac)

§          “Today’s announcement of the new CGMA is the culmination of a longstanding effort to help companies experience maximum integration between financial and non-financial information to drive a business’s growth, and to include that information in the financial reporting process,” AICPA President and CEO Barry Melancon, CPA, CGMA, said at the launch.

o        Events and CPD courses >

§         CIMA World Conference 2011 (24 to 25 October in Cape Town, South Africa)

·         This is a prestigious global platform for business leaders to discuss best business practice and the future of corporate sustainability.

·         > e.g.

o        Programme >

§         Integrated sustainability best practice

§         Maximising true value – today and tomorrow

§         The finance function and its future challenges

o        Thought leadership >

§         Reports >

·         Financial Reporting >

o        Tomorrow’s Business Success: Using integrated reporting to help create value and effectively tell the full story (July 2014)

·         Sustainability and ethics

§         E-magazines >

·         Insight > Insight 2012 > Insight February 2012 >

o        Rebooting business: valuing the human difference (February 2012)

§         To mark the launch of the new CGMA designation, the AICPA and CIMA have published a new report (Entitled "Rebooting Business: Valuing the Human Dimension"; .pdf has 28 pp.) based on research by Oxford Economics, exploring the current challenges confronting CEOs, CFOs and other senior leaders.

§         Integrated reporting

o         Professionalism >

§          Ethics >

·         Ethics resources


§         FM Magazine (Financial Management) >>

·         Information Overdrive (22 August 2013; By Lawrie Holmes) - The integrated reporting movement is gaining momentum as the investment community puts its considerable weight behind the concept. A leading light in the campaign, Steve Waygood of Aviva Investors, traces its progress so far


§         CIMAsphere community > e.g.

·         Blogs > e.g.

o        Integrated sustainability and reporting: reshaping the face of global business (13 October 2011; By Geoff Rothschild) - … Geoff Rothschild’s address at the CIMA 2011 World Conference in Cape Town, South Africa on 24th October will cover stock exchanges on the African continent and the challenges for companies of varying sizes to comply with what has been embodied in the King III Report. …


§         Keywords: Integrated reporting

o        >> e.g.

§         Accounting for Ethical, Social, Environmental and Economic Issues: Towards an Integrated Approach (.pdf, 22 September 2006, 8 pp.; By: Professor Carol Adams, La Trobe University and Dr Geoff Frost, University of Sydney)





·         CIPFA (UK) The Chartered Institute of Public Finance and Accountancy > e.g.

o        Policy & Guidance >

§         Publications and Resources >

·         Topic:

o        Sustainability

·         Articles >

o        Integrated Reporting: Public Sector Pioneer Network (30 April 2014)

o        >> 

§         Integrated Reporting and Public Sector Organisations - Issues for Consideration (.pdf, July 2013, 30 pp.)

o        See also:

§         IIRC >

·         Networks >

o        Public Sector Pioneer Network

·         News >>

o        Public sector takes up the transformational challenge of Integrated Reporting (17 November 2014) - New initiative launched at World Bank conference




·         SustainAbility > also

o        Blog > e.g.

§          What Will it Take for Integrated Reporting to Go Mainstream? (11 December 2012; By Lorraine Smith) - … To ease my perplexity, I turned to my friend and colleague in the reporting trenches, Leah Haygood of BuzzWord, to explore the development of integrated reporting, …

§          Navigating Towards One Report (5 August 2010; By Alicia Ayars)

·          … IR shifts the typical audience away from multiple stakeholders to focus primarily on the investment community. If engagement across a range of stakeholders is fundamental, what purpose does IR serve?

o        Thinking >

§         Library >

·         Popular Tags:

o        reporting & transparency > e.g.

§         Report: See Change: How Transparency Drives Performance (5 December 2014; .pdf has 58 pp.)

·         We focus on three key elements of transparency: materiality, externalities, and integration.

·         > e.g.

o        The Holistic View: Integration (pp. 38-47)

o        investors

·         >> e.g.

o        The Holy Grail of Integrated Reporting (15 September 2009 – Article)

§         A conversation between SustainAbility co-founder John Elkington and Jean-Philippe Renaut, leader SustainAbility’s Engaging Stakeholders Program, on the current state and evolution of 'integrated reporting'.

o        See also, e.g.:

§         Articles by John Elkington at GSB Guardian Sustainable Business, e.g.:

·         Could integrated reporting be ready for mainstream take off? (7 December 2011)

·         Time to forget sustainability reporting (18 May 2011) - John Elkington is cheered by the prospect of a new generation that seems ready to embrace integrated reporting

§         An article by John Elkington at CSRwire Talkback: Are You a Goldfish, iMac or Nighthawk? (1 December 2010) - How does secrecy invite exposure?





·          AccountAbility > e.g.

o         Standards = The AA1000 Standards

§          ... The AA1000 standards are designed for the integrated thinking required by the low carbon and green economy, and support integrated reporting and assurance.


§          About Us >

·          News >

o        Past Sustainability Insights >> e.g.

§         3E’s – The Challenges of Integrated Reporting: Execution, Engagement, Education (28 November 2011; By Bill Baue & Marcy Murninghan, Senior Research Fellows)

§          Insight: Integrating Integrated Reporting - Part II (7 December 2010; By Steve Rochlin and Ben Grant)

§          Insight: Integrating Integrated Reporting - Part I (30 November 2010; By Steve Rochlin and Ben Grant)

§          Insight: Integrated Reporting: Why it’s Important and Where to Begin (3 November 2010; By Sunil Misser)

§          Integrated reporting requires integrated thinking (19 August 2010; By Sunil Misser)

o         See also blog posts by:

§          Marcy Murninghan & Bill Baue (The Murninghan Post): Scaling Pains at AccountAbility (19 January 2011)

§          Simon Zadek: The Life and Times of AccountAbility (13 January 2011)

§          Maya Forstater: Stone cold soup (13 January 2011)

§          Toby Webb:

·          AccountAbility update (18 January 2011)

·          The AccountAbility mess raises questions (13 January 2011)





·        RY Radley Yeldar (London, UK) > e.g.

o       Offer >

§         Corporate Reporting

§         Sustainability

o       Thinking >

§         Reporting

§         Sustainability





·        Black Sun – Stakeholder Communications (UK) > e.g.


§         Investor Communications

§         Insights >> e.g.

·         The Value of the Value Creation Discussion (.pdf, 2015, 24 pp.)

o        Conducted in collaboration with AICPA, CIMA, the IIRC and Tomorrow’s Company, our report uncovers the opinions of over 350 CEOs, CFOs and COOs from across the globe on the significance of the value creation discussion and how effective their reporting is at communicating it.

·        The Integrated Reporting journey: the inside story (June 2015; .pdf has 48 pp.; With the IIRC)

o        The inside story behind the research report, Realizing the benefits: The impact of Integrated Reporting published September 2014

o        Interviews with 27 different organizations from around the world

·        Realizing the benefits: The impact of Integrated Reporting (September 2014; .pdf has 32 pp.; With the IIRC)

·         Integrated reporting: the challenge of terminology (October 2012; .pdf has 3 pp.) - An overview of the language used to explain Integrated Reporting.

·         Understanding Transformation - Building the Business Case for Integrated Reporting (October 2012; 30 pp.; This research survey is prepared in association with the IIRC)

o        See also

§         related article at Environmental Leader: Integrated Reporting Erodes Silos; Pilot Includes Microsoft, Danone, Volvo (13 November 2012)

·         Towards Global Sustainability

o        A country-by-country review of the international integrated reporting landscape.

·         Integrated thinking in reporting

o        A review of how international companies are evidencing their approach to integrated reporting.

·         The integrated journey

o        Examples of international companies taking steps towards integrated reporting.

·         >> 

o        Annual analysis of corporate reporting trends within the FTSE 100.

o        See also:

§         GSB Guardian Sustainable Business: Companies are embracing corporate responsibility in their annual reports (29 September 2011; By Sallie Pilot, Black Sun) - A look at the FTSE 100 shows that companies are increasingly examining their role in the sustainable development of society

§         The Accountant (Timetric): Standard of integrated reporting in G20 needs improvement (20 July 2011) - Listed companies in the G20 region need to improve on meeting current integrated reporting good practice standards, according to the research commissioned by the International Integrated Reporting Committee (IIRC).

§          CFO World (UK): US companies worst performing when it comes to ‘non-financial’ disclosure (28 June 2011)






·         FRC Financial Reporting Council (UK) > e.g.

o        Our Work >

§         Codes & Standards >

·         Accounting and Reporting Policy >

o        Current Projects >

§         Narrative Reporting > e.g.

·         Guidance on the Strategic Report (.pdf, June 2014, 60 pp.)

o        … When developing the guidance, the FRC was mindful of developments in Integrated Reporting. …

o        See also

§         KPMG: A practical guide to the strategic report (2014; .pdf has 20 pp.)

§         PwC Corporate reporting blog: Strategic reports and integrated reporting – a shared DNA (29 October 2014; By Mark O’Sullivan)

§         GRI news: New reforms strengthen non-financial reporting in the UK (22 August 2013)

·          See also, e.g.:

o         Accountancy Age: Integrated reporting nudges closer with new FRC guidance (15 August 2013; By Rachael Singh) - The Profession's Watchdog has stepped up the integrated reporting debate with the launch of a consultation on guidance for strategic reporting.

o        Completed Projects >

§         Research >

·         Reviews of narrative reporting >

o        Rising to the challenge (2009; .pdf has 24 pp.)

o        Full results of a Review of Narrative Reporting by UK Listed Companies in 2008/2009 (October 2009; .pdf has 45 pp.)




·          IIA Chartered Institute of Internal Auditors (London, UK) > e.g.

o         Policy >

§         Non-Financial Reporting >

·         The role of internal audit in non-financial and integrated reporting (July 2015; .pdf has 20 pp.)

o        … We have spoken to four high-profile organisations to find out what role internal audit is playing in the assurance of non-financial information - The Crown Estate, SAB Miller, Philips and Marks and Spencer. …




·          TVC The Virtuous Circle (Reading) is a specialist consultancy, operating in the fields of CSR, Non Financials, Risk Management and Communications. > e.g.

o         Articles & Publications >

§          Research Reports > e.g.

·          Report written by Tony Hoskins – Research report on the quality of narrative reporting in the light of the UK Corporate Governance Code (Word doc., June 2011, 25 pp.), entitled »Telling the Strategic Story – Narrative reporting and the use of non financial metrics in 2010 Annual Reports and Accounts«

·          In recent years, The Virtuous Circle has contributed to the research papers published by the Accounting Standards Board (ASB) - on the quality of non financial reporting (e.g. »Rising to the challenge« paper).




·         SalterBaxter MSLGROUP »one of the UK's leading creative consulting businesses« >

o        Thinking >>

§         Directions Quarterly/Spring 2016: Integrated reporting: measurement matters (.pdf has 12 pp.) - How are the best integrated reporters meeting the challenge of measuring all the value they create?

§         Directions Quarterly/Spring 2015: Integrated Reporting. Making it count (.pdf has 7 pp.) - As the demand for greater reporting transparency continues, we provide an inside look at what's driving the Integrated Reporting agenda.

§         Directions Quarterly: Changing mindsets on integrated reporting (May 2014; .pdf has 12 pp.)

§         Directions Supplement: Integrated reporting - Are you clear on where reporting is heading? (November 2011; .pdf has 10 pp.)

o        Blog >>

§         Tag: Integrated Reporting

o        See also

§         blog post at GSB Guardian Sustainable Business: Corporate sustainability reports need to connect to people to win their attention (5 December 2011; By Ben Tuxworth, Salterbaxter)




·         ICAS Institute of Chartered Accountants of Scotland >

o        >> e.g.

§         Search: Integrated Reporting >> e.g.

·         What is Integrated Reporting and why does it matter? (16 September 2015; By Fiona Robertson)




·         Chartered Accountants Ireland > e.g.

o        Members >

§         Technical >

·         Corporate Governance >

o        Articles >

§         Integrated Reporting and sustainable value creation - Professor Cristiano Busco (14 May 2014)

o        News >>

§         Chartered Accountants Ireland/NUI Galway debate Integrated Reporting (6 June 2014)

·         The presentations from the event can be accessed here (.pdf, 101 pp.).






·         Institut RSE (??) – Partenaire français du réseau BSD - votre partenaire en reporting extra-financier et management de la RSE (Paris, France)

o         Note:

§          Fondateur et Directeur Général: Patrick d'Humieres

§          A compter du 1 novembre 2015, Institut RSE a rejoint le réseau de conseil et d'audit EY.

§          L'activité de l' Institut RSE Management se poursuit désormais au sein de EY.

§          Rendez-vous sur le site d'EY (Ernst & Young).




·          Utopies (France; Also English version of website)

o         Conseil >

§          Reporting & communication extra financière >

·         Publications > e.g.

o        Etude sur les tendances montantes du reporting extra-financier (2012) > also

§          Sustainability Reporting at Crossroads 2012 (In English; 5 June 2012) – global study

·          While this new study draws on insights from previous reports, it aims at: also

o         Assessing two current major trends: Integrated Reporting and the use of ICT, which are expected to generate more focused, interactive reports. …




·          le blog de Jean-Florent Rérolle >>

o        Integrated reporting is taking off in France (22 juin 2015)





·         NBA Nederlandse Beroepsorganisatie van Accountants (= The Netherlands Institute of Chartered Accountants)

o         Merger of the Royal NIVRA and NOvAA


§          Vaktechniek >

·         Vaktechnische thema's >

o        Externe Verslaggeving >

§         Integrated Reporting (IR)

o         Mvo - Maatschappelijk verantwoord ondernemen >

§         NBA-platform Integrated Reporting

§          MKB (midden- en kleinbedrijf) > e.g.

·          Actueel >

o         NEMACC >

§          Documentatiecentrum >

·         De netto-voordelen van integrated reporting voor het MKB (.pdf, 2013, 62 pp.) - Onderzoeksrapportage over het belang van integrated thinking en integrated reporting voor het midden- en kleinbedrijf in Nederland




·          Integrated Reporters for Integrated Reporting (Netherlands)

o         Integrated Reporters is een platform over het onderwerp Integrated Reporting, voor alle marketing- en communicatieprofessionals van Nederland.

o         See also

§          LinkedIn: Integrated Reporting Professionals

·          Group founded to advance the goals of Integrated Reporting and Integrated Reporters: a network of media professionals representing an evolution in corporate reporting, building on recent developments in financial and non-financial reporting.




·          Eumedion (Netherlands)

o         Eumedion operates as representative of the interests of institutional investors in the field of corporate governance.

o         > e.g.

§          News >>

·          Eumedion Focus Letter 2015: a push for integrated reporting and more effective internal control (6 October 2014)




·          Springer >>

o         Book: Integrated Reporting - Concepts and Cases that Redefine Corporate Accountability (2013; Busco, C.; Frigo, M.L.; Riccaboni, A.; Quattrone, P. (Eds.))





·          FEEM Fondazione Eni Enrico Mattei (Italy) >

o        Research > Initiative >

§         SBSC Sustainable Business and Social Change Initiative (or directly to dedicated SBSC website)

o         >> 

§          Publications > Equilibri > Equilibri 2014.01 - Nuovi strumenti di rendicondazione

§          Events > Workshops > Workshop on "Practicing Integrated Thinking & Reporting - How Business and Societies Search for Competitiveness and Sustainable Growth" (19 June 2014)





·         AECA Asociación Española de Contabilidad y Administración de Empresas (Madrid, Spain; Website in Spanish) >

o        Investigacion >

§         Comisiones de Estudio >

·         Responsabilidad Social Corporativa >

o       Información Integrada




·         Reporting Institute | Reporting Integrado (Catalunya; Spain)

o        Lo conseguimos trabajando estrechamente con usted y extrayendo las complejidades sobre cómo contar esta historia, ya sea a través de informes integrados o de informes de sostenibilidad / memorias de sostenibilidad, u otros vehículos de comunicación.





·         CCR Center for Corporate Reporting (Zurich, Switzerland; CEO: Dr. Kristin Köhler, Co-Founder: Reto Schneider)





·         The Institute of Internal Auditors >> e.g.

o        Enhancing Integrated Reporting - Internal Audit Value Proposition (.pdf, March 2015, 44 pp.; At IIA Australia)

o        Integrated reporting and the emerging role of internal auditing (.pdf, 2013, 16 pp.)






·         WRI World Resources Institute (Washington, DC) > e.g.

o        Blog >> e.g.

§         Minding the Sustainability GAAP (26 August 2010; By Janet Ranganathan and Linnea Laestadius) - By failing to integrate sustainability into annual financial reports, businesses make decisions that are bad for the environment and their own bottom lines.

o        See also:

§         Guardian: How integrated reporting can help companies see the bigger picture (19 March 2012; By Janet Ranganathan) - By including environmental, social and governance information in their reports, businesses can reap significant benefits

§         SocialFunds: New Initiative Seeks to Mandate Integrated Reporting by Companies (8 September 2010) - Janet Ranganathan of the World Resources Institute (WRI) speaks with about the International Integrated Reporting Committee's efforts to include sustainability issues in financial reports.






·          Tapestry Networks (Waltham, MA, USA; London, UK) >> e.g.

o        ViewPoints: For The Audit Committee Leadership Summit: Integrated reporting (.pdf, 16 pp.; Issue 25, 30 July 2014)







·         Harvard University >>

o        HBS Harvard Business School >

§         Faculty & Research >

·         Faculty >> e.g.

o       Robert E. Eccles

o        George Serafeim

·         Featured Topics >

o        Business & Environment (or directly) > e.g.

§         Cases & Publications > also

·        Accounting for Sustainability

·         Academic Units >

o        Organizational Behavior >

§         Conferences & Seminars >

·        Developing an Action Plan for Integrated Reporting (14-15 October 2010)

o        See also:

§          Blog post by Paul Druckman at The Access blog: Integrated reporting: broadening the application (6 December 2010)

·         >> e.g.

o        HBS Working Papers Collection >> e.g.

§         Market Interest in Nonfinancial Information (.pdf, 22 September 2011, 27 pp.; By: Robert G. Eccles, Michael P. Krzus and George Serafeim)

·         Using data from Bloomberg, we have been able to provide insights into market interest in nonfinancial information at a level of granularity that has never been done.

·          See also

o         related article at Ethical Corporation: Are investors really interested in CR data? (18 October 2011; By Rory Sullivan) - The investment community needs access to better social and environmental data

§         >> 

·         Harvard Business Review >> e.g.

o        Blogs >>

§         HBS Faculty Blog:

·          SAP's Smart Sustainability Site (1 December 2010; By Robert G. Eccles and Kyle Armbrester)

·          Harvard Magazine >> e.g.

o         One Truth: A Revolution in Corporate Reporting - Integrated reporting gives all corporate stakeholders information about the sustainability of business practices. (March-April 2011; By Jonathan Shaw)

·         Working Knowledge >>

o        Leading and Lagging Countries in Contributing to a Sustainable Society (23 May 2011; By Robert G. Eccles and George Serafeim)

§         … We wanted to determine the extent to which corporate and investor behavior is changing. We did so by analyzing data from more than 2,000 companies in 23 countries, and then ranked those countries based on the degree of integration of corporate environmental and social performance with financial performance. On the investor side we looked at the number of times investors accessed environmental and social data on Bloomberg terminals and ranked countries based on the number of "hits," accounting for the size of each country's capital market. …

§         See also

·         an article in The European Business Review: The Rise and Consequences of Corporate Sustainability Reporting (19 September 2011; By Ioannis Ioannou and George Serafeim)

o        One Report: Integrated Reporting for a Regional Sustainable Strategy (12 November 2010; By: Robert Eccles; Relating to a Faculty Research Symposium (20 May 2010))

o       HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability (20 October 2010; By: Sean Silverthorne)

§         See also

·         Comments

·         Workshop on Integrated Reporting: Frameworks and Action Plan: Executive Summaries (.pdf, 13 pp.)

·         YouTube: Videos from the Workshop on Integrated Reporting

§         … The workshop, the first conference sponsored by HBS's new Business and the Environment Initiative, was the largest gathering of financial and accounting professionals, regulators, corporate executives, educators, fund managers and environmental sustainability advocates around the topic, according to the organizer, HBS professor Robert G. Eccles. … >

·         Business and the Environment Initiative

§         Participants were invited to help create an e-book, "2010 Integrated Reporting Workshop Remarks", which will be co-edited by Eccles, Cheng, and Saltzman. The e-book will be posted on HBS Working Knowledge when available. > see

·        The Landscape of Integrated Reporting: Reflections and Next Steps (.pdf, 2010, 334 pp.) >

o        Part I: The Role of the Corporation in Society

o        Part II: The Concept of Integrated Reporting

o        Part III: Benefits to Companies

o        Part IV: The Investor’s Perspective

o        Part V: The Importance of Auditing

o        Part VI: Leveraging Technology

o        Part VII: Better Engagement

o        Part VIII: Perspectives on an Action Strategy

o        Part IX: Action Strategy Tactics

o        Part X: Lessons from Experience

o        Part XI: Final Reflections

·         See also related blog posts at The Murninghan Post:

o        The Role of Technology and Engagement in Integrated Reporting (24 November 2010)

o        Integrated Reporting: The Future of Corporate Financial and Sustainability Disclosure (23 November 2010)

§         See also, e.g.:

·         SSRN >> e.g.

o        Integrated Reporting and Investor Clientele (14 January 2014; .pdf has 26 pp.; By George Serafeim, Harvard Business School)

o        John F. Kennedy School of Government > e.g.

§         News & Events >

·         Events Calendar >

o        To Tell The Truth: Combining Corporate Financial and Sustainability Reporting on a Global Scale (8 March 2011)

§         Presenter: Robert K. Massie, former president of Ceres, co-founder of the Global Reporting Initiative, Hauser Senior Visiting Fellow; Facilitator: Steve Lydenberg, Hauser Senior Research Fellow

§          The Hauser Institute for Civil Society at the Center for Public Leadership >> e.g.

·         Initiative for Responsible Investment (IRI) - (formerly the Institute for Responsible Investment at the Boston College Center for Corporate Citizenship) >

o        Publications > e.g.

§         On Materiality and Sustainability: The Value of Disclosure in the Capital Markets (.pdf, September 2012, 73 pp.; By Steve Lydenberg)

§         From Transparency to Performance: Industry-Based Sustainability Reporting on Key Issues (.pdf, June 2010, 101 pp.; Industry-specific KPIs)

·         Co-authored by: Steve Lydenberg, a senior research fellow of the Hauser Center and chief investment officer of Domini Social Investments LLC, Jean Rogers, a principal at Arup, and David Wood, director of the IRI.

·         … Our goal is to encourage the uptake of sustainability reporting in the United States.

·         ... We would also like to acknowledge the review of report drafts and invaluable feedback from Mike Wallace (GRI), Allen White (Corporation 20/20), Adam Kanzer (Domini Social Investments), Mike Krzus (GrantThornton), and Jane Nelson (Kennedy School of Government).

·         Subsectors: Airlines, Automobiles, Banks, Conventional Electricity, Paper, Diversified REITs

·         Also about Integrating ESG Reporting into Financial Reporting - Sustainability Reporting as part of Form 10-K Report

·         See also

o        Article at SocialFunds: Corporate Reporting on Key Performance Indicators Should Be Industry Specific (1 October 2010)

o         Article at RI Responsible Investor: New proposal for sustainability indicators published (30 July 2010) - US-focused proposal focuses on materiality

o        Blog post at The Murninghan Post: Sustainability Disclosure and Sector Sensibility (19 July 2010; By Marcy Murninghan)

o        related news: Report Calls for Mandatory Reporting of CSR Key Performance Indicators (7 July 2010)






·        SASB Sustainability Accounting Standards Board (Incorporated in July 2011; San Francisco)

o        The Sustainability Accounting Standards Board™ (SASB™) is a 501(c)3 non-profit that provides standards for use by publicly-listed corporations in the U.S. in disclosing material sustainability issues for the benefit of investors and the public.

o        SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the Form 10-K and 20-F.

o        SASB standards will result in the improved performance of 13,000+ corporations, representing over $16 trillion in funds, on the highest-priority environmental, social and governance issues.


§         Approach >

·         Harmonization

o        The products of SASB, the IIRC and GRI can be used in complementary ways—the SASB standards to guide the disclosure of material sustainability issues in a 10-K form for investors, the GRI framework to guide the development of a voluntary sustainability report for all stakeholders, and the IIRC guidelines to inform the development of an integrated annual report, if desired.

o        The SASB sustainability accounting standards provide clear guidance on what issues are material for companies to report on—in their sustainability or integrated reports—within their specific industries, and to synchronize these voluntary communications with the information provided in mandatory filings.





·         IRRCi Investor Responsibility Research Center Institute = IRRC Institute (New York, NY) > e.g.

o        Research > e.g.

§         First Comprehensive Study On State Of Integrated Reporting In United States (29 April 2013; Report from the IRRC Institute (IRRCI) and the Sustainable Investments Institute (SI2).)

·         The 285-page report analyzes sustainability disclosures on a sector-by-sector basis, and examined a total of 56,000 individual data points, across both mandated SEC filings and voluntary sustainability reports. The report examined disclosures for 2012.


o       Integrated Financial and Sustainability Reporting in the United States (.pdf, April 2013, 290 pp.)




·         Governance and Accountability Institute, Inc. (= G&A Institute, Inc, New York, New York, USA) >> e.g.

o        Event: Integrated Reporting: A Window into a Company's Future (January 21st, 2015 San Francisco, CA) - A “How-To” Roundtable Discussion on Emerging Best Practices and Tools for Companies and Institutional Shareholders





·         AICPA American Institute of Certified Public Accountants (USA) > e.g.

o        Interest Areas >

§         Accounting & Auditing >

·         Browse: By Topic:

o        Enhanced Business Reporting (See also here - Enhanced Business Reporting Consortium – EBR 360)

§         Business, Industry & Government >

·         Resources >

o       Sustainability Accounting = Sustainability Reporting and Assurance

·         Browse:

o        By Topic:

§         Sustainability


§         Press >> e.g.

·         International Committee Roundtable Advances Discussion on Integrated Reporting (16 November 2011) - … The meeting, co-convened by the American Institute of CPAs, Ceres and Sustainable Silicon Valley, was attended by business leaders from the corporate, investment, standard-setting and regulatory communities. …

o        >> 

§         AICPA National Conference on Current SEC and PCAOB Developments (6-8 December 2010) >

·         Agenda: also

o        Pre-Conference (5 December 2010): New Developments in Sustainability Reporting and Assurance

§         With: Beth Schneider, Deloitte; Helle Jorgensen, PricewaterhouseCoopers (PwC); Bob Laux, Microsoft; Bruce Kahn, Deutsche Bank; Steve Leffin, UPS; Stathis Gould, IFAC; Ian Ball, IFAC

o        >> 

§         Blog (AICPA Insights) > e.g.

·          5 Things CPAs Need to Know about Integrated Reporting (16 May 2013; By Beth A. Schneider, CPA, Deloitte & Touche LLP)

·         Integrated Reporting Essential for Useful Business Reporting (20 December 2011; By Ami Beers)

·         4 Reasons CFOs Should Care about Integrated Reporting (12 December 2011; By Bob Laux)

·         Integrated Reporting Framework in the Profession’s Future (12 July 2011; By Carol Scott)




·         Grant Thornton International >

o        United States >>

§         Sustainability goals and reporting (.pdf, January 2014, 28 pp.)

·          This report gives insight on the current state of sustainability reporting among SEC registrants and highlights unregulated proposals and frameworks.

·          The data comes from in-depth interviews conducted by Financial Executives Research Foundation Inc. (FERF) and Grant Thornton LLP, as well as a review of more than 25 Fortune 500 companies’ publicly available sustainability reports.

·         See also:

o        Accounting Today: Finance Execs Need to Get More Involved in Sustainability Reporting (14 February 2014; By Michael Cohn; Interview: Dorsey Baskin, Grant Thornton)




·         Accounting Today >

o        News >>

§         Indiana CPAs Study Integrated Reporting (February 2013) >>

·         INCPAS Board Task Force: Integrated Reporting White Paper (11 November 2012; .pdf has 9 pp.)

o        April 2011 Issue >>

§         Sustaining sustainability (By Danielle Lee) - Moves are afoot to integrate financial and sustainability reporting




·         Financial Advisor Magazine = FA Magazine (Shrewsbury, NJ) >>

o        FA Green >>

§         Connecting The Dots (5 October 2011; By Ellie Winninghoff) – this article describes the early stages of a global effort to create integrated reports.




·         IR Magazine > e.g.

o        Topics >

§         Sustainability > e.g.

·         US companies rally toward sustainability reporting (13 June 2014; By Laurie Havelock)

·         The tricky road to integrated reporting (21 September 2012; By Candice de Monts-Petit)





o        >> 

§         Bloomberg Briefs >>

·         Sustainable Finance

o         >> e.g.

§         Non-Financial Data is Material: the Sustainability Paradox (14 April 2012; By Eric Roston)




·          McKinsey & Company >> e.g.

o         Perspectives on the long term (March 2015; By Dominic Barton and Mark Wiseman) - What will it take to shift markets and companies away from a short-term way of thinking?




·          MIT Sloan Management Review >

o         Big Ideas: Sustainability >>

§         Integrated Reporting: Corporate Disclosure for China’s “New Normal” (24 March 2015; By: Robert G. Eccles and George Lee) - China’s new stance on sustainable growth challenges its leadership to manage resources better. Can integrated reporting help?

o         >> e.g.

§         Topic: Sustainability Metrics >>

·         Get Ready: Mandated Integrated Reporting Is The Future of Corporate Reporting (13 March 2012) - Robert Eccles (Harvard Business School), interviewed by David Kiron




·          SSIR Stanford Social Innovation Review >>

o         Achieving Sustainability Through Integrated Reporting (Summer 2011; subscription required; By Professor Robert G. Eccles and Daniela Saltzman)

§          Integrated reporting—the combination of a company’s financial and nonfinancial performance in one document—is a crucial step to creating a more sustainable society. It is being practiced around the globe by companies as varied as Philips, Novo Nordisk, PepsiCo, and Southwest Airlines.

§         See also here (.pdf, 7 pp.; at McGuinness Institute = Ex Sustainable Future Institute)




·         SSRN Social Science Research Network >> e.g.

o        Beyond Sustainability Reporting: Integrated Reporting is Practiced, Required & More Would Be Better (18 June 2014; .pdf has 33 pp.; By Adam J. Sulkowski and Sandra Waddock)




·         TCB The Conference Board (New York, NY) >

o        Practices >

§         Corporate Leadership >

·         Corporate Governance >

o        Publications >

§         The Role of the Board in Accelerating the Adoption of Integrated Reporting (November 2011; .pdf has 9 pp.)

·         This Director Notes is adapted from the book chapter, "Accelerating the Adoption of Integrated Reporting" - See SSRN Social Science Research Network >>

o       Accelerating the Adoption of Integrated Reporting (2011; .pdf has 29 pp.)

§         By Robert G. Eccles and George Serafeim

§         Origin: CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., 2011

·         Sustainability > e.g.

o        Webcasts > e.g.

§         The Materiality of Environmental, Social and Governance (ESG) Performance (12 August 2010)

·          In this webcast we will have an in-depth discussion on the meaning of materiality, how it has evolved (and continues to evolve) in financial reporting and how this can, or cannot, apply effectively to materiality determination of Environmental, Social and Governance (ESG) risk. Why is the issue of materiality central to creating an integrated report? What will it take to establish materiality of ESG in such a manner to satisfy all stakeholders, and at a minimum the financial services industry?

§         The Global Reporting Initiative (GRI) and the Future of Integrated Reporting (9 June 2010)






·        IMA Institute of Management Accountants (Montvale, NJ) > e.g.

o        Resources & Publications >

§         Strategic Finance Magazine > e.g.

·         December 2014 >

o        Ethics: Integrated Reporting Lags in the U.S. (.pdf, 3 pp.; By Curtis C. Verschoor, CMA, CPA, Editor)

·         Articles by Brad J. Monterio:

o         September 2010:

§          XBRL: Sustainability Reporting and XBRL—Part 2 (Read .pdf (3 pp.) at

o         August 2010:

§          XBRL: Sustainability Reporting and XBRL—Part 1 (Read .pdf (3 pp.) at

o        Note: Brad J. Monterio (At Twitter) is managing director and founder of Colcomgroup, Inc. and managing director and founder of CMH Partners LLC. He is a member of the IMA XBRL Advisory Committee and chairs its Outreach Working Group.


·         External Reporting & Disclosure Management >> e.g.

o        Integrated Reporting (April 2016; .pdf has 31 pp.; By George Serafeim) - This Statement on Management Accounting outlines both the guiding principles of integrated reporting and the content elements of an integrated report.

o         >> 

§          TechTalk Blog - US Securities & Exchange Commission Seeks Comments on Sustainability Reporting by Public Companies (14 April 2016; By David Colgren)

§          See also, e.g.:

·          PR Newswire: SASB and IMA Announce Memorandum of Understanding (2 February 2016) - Partnership focuses on accelerating the uptake of accounting standards to improve non-financial disclosure




·         Business Finance >> e.g.

o         10 XBRL Myths Exploded (3 May 2011; By Brad J. Monterio)



·          CalCPA - California Society of CPAs >>

o         Member Resources > California CPA Magazine >

§          October 2011 >

·         Financial Reporting Evolves (By Brad J. Monterio & Liv A. Watson) - The CPA’s Journey to Integrated Reporting: New Skills Needed

§          July 2010 >

·         Sustainability Reporting - Beyond sustainability: A single, interactive, integrated report (By Brad J. Monterio)





·         Mike Krzus - integrated reporting consultant, author and speaker

o        Note: Mike Krzus joined BrownFlynn in July 2015





·         SlideShare >>

o        Liv Watson (Chief Product Officer at XBRL International, Inc) > e.g.

§         Documents > e.g.

·         The Missing Links of Integrated Reporting (The Chartered Accountant, July 2011: The Next Stage in the Evolution of Business Reporting: The Journey Towards an Inlterlinked, Integrated Report)

·         Whitepaper integrated reporting in the Cloud (Integrated Reporting: A Means for Corporations to Become Socially Responsible and Accountable)

·         Comprehensive integrated reporting (fei article by david phillips mike willis and liv apneseth watson)



·         Workiva / Wdesk (Ames, IA)

o        Workiva, formerly WebFilings, is a leading provider of complex business reporting solutions and is used by more than 60 percent of the Fortune 500.

o        > e.g.

§         Wdesk Platform >

·         Solutions for: also

o        Sustainability Reporting

§         Blog

§         Resources >

·         White Papers >

o        Sustainability Reporting >

§         Integrated Reporting: A Means for Corporations to...




·          Digital Financial Reporting (By Charles Hoffman)

o         Semantic, structured, model-based authoring of digital financial reports leveraging the XBRL medium


§          Blog: Digital Financial Reporting (using XBRL) >>

·         Integrated Reporting (22 December 2012)

§         >> 

·         Tag: integrated reporting




·         Hitachi XBRL – Data Interactive (Blog) >>

o        The New Corporate Reporting Paradigm: Towards the Integrated Reporting Landscape With XBRL-Enabled Technology (3 January 2013; By Javi Mora Gonzalbez & Maria Mora)




· = XBRL International (eXtensible Business Reporting Language)

o        XBRL International (XII) is the consortium of organisations that develops and maintains the XBRL Specification.

o        >> e.g.

§         Corporate Reporting Evolved: Integrated Reporting and the Role of XBRL (.pdf, August 2013, 17 pp.; By Brad J. Monterio) - An Issues Brief of the XBRL International Best Practices Board




·          AECA Asociación Española de Contabilidad y Administración de Empresas (Madrid, Spain; Website in Spanish) >>

o         Responsabilidad Social Corporativa >

§         Información Integrada >

·        XBRL

o        Taxonomía XBRL de cuadro integrado de indicadores: CII-FESG

§         Informes RSC - XBRL = Repositorio de Informes RSC en XBRL




·         26th XBRL International Conference (16-18 April 2013; Dublin, Ireland)

o        Tracks: also

§         Non-Financial Reporting

·         Chairs: Dave Van den Ende and Paul Hulst

·         XBRL is increasingly being used beyond financial compliance reporting.

·         This track covers topics on how XBRL can effectively be applied for sustainability and CDP reporting using the GRI and CDP taxonomies.

·         The second part of the track addresses how risk management processes (GRC) can be supported through the use of XBRL.

·         24th XBRL International Conference (20-22 March 2012; Abu Dhabi) >

o        Program >

§         Symposia and Track Sessions >

·         Nonfinancial Trends Track

·         23rd XBRL International Conference: XBRL23: Enhancing Business Performance (25-27 October 2011; Montreal, Canada; Hosted by XBRL Canada) >

o        Program >

§         Tracks >

·         Integrated Reporting: Trends in Non-financial Disclosure to Stakeholders

o         Track Chairs:

§          Geoff Zakaib, Chairman, XBRL Canada

§          Liv Watson, Chief Product Officer, XBRL International, Inc

o         INT1. The Evolution to Integrated Reporting - Missing Links and Opportunities

§          Brad Monterio, Managing Director, Colcomgroup, Inc.

o         INT2. Intgrated Reporting - Materiality and the Role of Assurance

§          Michael Krzus, Founder, Michael Krzus Consulting

o         INT3. Benefits of Comprehensive Integrated Reporting

§          Mike Willis, Global Lead Partner, PwC

o         INT4. A Company’s View on Using XBRL into Integrated Reporting

§          Bob Laux, Director, Technical Accounting & Reporting, Microsoft

o         INT5. XBRL & its Use for Social Impact Reporting

§          Wilson So, Director XBRL Business, Hitachi Consulting Corporation

o         INT6. Global Reporting Initiative Taxonomy

§          Paul Hulst, Manager, Deloitte

o         INT7. Integrated  Reporting in South Africa

§          Gavin Marais, Associate Director, Deloitte & Touche

o         INT8. Corporate Actions XBRL – a different paradigm

§          Max Mansur, Global Program Manager - XBRL, SWIFT








·         Boston College Center for Corporate Citizenship (USA) > e.g.

o        Knowledge & Research > e.g.

§         Measurement & Reporting

o        Blogs >

§         Conference 2011: Find the value in non-financial reporting for your company (11 April 2011; By Ellie Rogers)

·         “Report integration is a better description than integrated reporting.” – Sandy Nessing, American Electric Power Inc. managing director, sustainability …

§          Clorox Company’s journey to develop an integrated CSR strategy (8 February 2011; By Vesela Veleva)

o        >??>

§         Topic: Sustainability Reporting





·         BSR Business for Social Responsibility (USA) > e.g.

o        Our Insights >

§         Blog >> e.g.

·         Should Businesses Publish Integrated Reports That Include Sustainability? (26 July 2010; By Aron Cramer)

o       … But these may well be issues that can be worked out, and there is considerable energy ready to do just that. The Global Reporting Initiative expressed its support for integrated reporting by 2020, and the International Integrated Reporting Steering Committee (IIRC) is likely to announce new steps forward in the coming weeks. South Africa has taken the lead in realizing that vision, with the 450 companies on the Johannesburg Stock Exchange now required to issue integrated reports, and a committee has been established to create the guidelines. Bob Eccles at Harvard Business School is conducting a working conference to explore the topic further in October (I serve on the steering committee for the event). And rumors are that the G-20 will put this topic on its agenda for 2011 when France holds the Chairmanship.

o        BSR Conference >

§         2011: Redefining Leadership >

·         Sessions Summaries > also

o        Sustainability in Mainstream Financial Reporting

o         Talking the Walk of ESG With Investors

§         2010: Innovate. Integrate. Inspire. >

·         2010 Session Summaries >

o        When CSR and Financial Reporting Meet: Integrated Reporting (.pdf, 5 November 2010, 2 pp.)

§         See also

·         Related blog post at GreenBiz: BSR 2010: The Push to Merge Financial and Sustainability Reporting (6 November 2010; By Adam Aston)




·         Ceres (Boston, USA)

o        Ceres is a nonprofit organization that leads a national coalition of investors, environmental organizations and other public interest groups working with companies to address sustainability challenges such as global climate change and water scarcity.

o        > e.g.

§         Investor Network >

·         How We Work With Investors >

o        Disclosure

§         … The Global Reporting Initiative

·         Disclosure has always been a core part of Ceres’ history and expertise. In 1997, Ceres created the Global Reporting Initiative (GRI), …

·         Ceres is also a key player in extensive discussion and dialogue regarding integrated reporting, aimed at encouraging the integration of financial, environmental and social corporate reporting in one centralized report. …




·         The Murninghan Post (Marcy Murninghan, Bill Baue, Bob Massie, Sonia Hamel, Ariane van Buren) - A Project of The Transition Group >> e.g.

o        Wanted: US Leadership in Sustainability Reporting (7 October 2010; By Marcy Murninghan) - The US played a pioneering role in sustainability reporting, but we currently fall short in advancing it.

§          … Now, the US has the opportunity to tap into this heritage and move the needle forward.  Next week, Harvard Business School hosts an invitation-only gathering of experts from throughout the world.  Developing an Action Plan for Integrated Reporting is the inaugural event for an envisioned annual conference.  Organized by HBS Professor Bob Eccles – who, with Mike Krzus, wrote One Report, a primer on integrated reporting – the consultation extends momentum from the launch of the International Initiative on Integrated Reporting (IIRC) in August.  We hope this begins a new chapter in corporate (and investor) accountability, where the US becomes a leader, once again.

o        Cutting in Line: GRI and Integrated Reporting (17 August 2010; By Bill Baue; Many comments) - GRI’s Embrace of Integrated Reporting May Distract from XBRL and Sustainability Context




·         Institutional Investor LLC >> e.g.

o        Welcome to the ESG Evolution (9 March 2016; By Bob Massie) - As the long-anticipated flood of environmental, social and governance information has at last arrived, will data science finally allow our capital markets to grow up?




·          GE Citizenship >>

o         Expert Perspectives >>

§         Integrated Reporting: From Concept to Reality (26 May 2011; By Bob Massie, Cofounder, Global Reporting Initiative)




·         Corporate Disclosure Alert - Commentary and alerts relating to sustainability, risk, shareholder rights and disclosure. (A blog by Sanford Lewis) >> e.g.

o        Learning from BP's "Sustainable" Self-Portraits: From "Integrated Spin" to Integrated Reporting (26 October 2010)

§         The author wishes to thank Genevieve Byrne and intern Samantha Ostrowski for their research assistance on this paper and Adam Kanzer, Marcy Murninghan, Bill Baue, Richard Liroff and John Harrington for their helpful review and feedback. Any errors or omissions are my own.




·         Judy Kuszewski >> e.g.

o        Prepare to be assimilated (8 April 2011) - … If I may, I would like to offer some observations, requests and suggestions – for whatever they are worth – to the bright lights behind integrated reporting, which they may find informative or provocative in one way or another. … (relating to the IIRC)




·         Prizma Blog (By Mehrdad Nazari) >> e.g.

o        Integrated Reporting – A fad or a step change? (21 September 2010)




·         Framework LLC. – Strategies for Sustainable Advantage (Stamford, CT; Kathee Rebernak, Founder and CEO, Aleksandra Dobkowski-Joy, Principal) >

o         Services >

§          Sustainable Advantage:

·          Integrated Reporting

o         >> 

§         Tags:

·         integrated reporting > e.g.

o         Materiality analysis: Sharpening your strategic approach (September 2010)

§          In this third installment of our series, we consider how a materiality analysis can leapfrog companies over common roadblocks to developing a sustainable business strategy—and position them for integrated financial and sustainability reporting.

·         integrated research > e.g.

o       The State of Integrated Reporting: Innovation and Experimentation in the Merging of ESG and Financial Disclosure (March 2013; .pdf has 17 pp.) – a study comparing disclosures self-identified as integrated by 12 global companies.

§         See also, e.g.:

·         GreenBiz: How firms are moving the needle on integrated reporting (6 March 2013; By Aleksandra Dobkowski-Joy and Beth Brockland)





·         TSSS Toronto Sustainability Speaker Series > e.g.

o        Search: Integrated Reporting >> e.g.

§         8 Things to Know about Integrated Reporting (28 November 2014; By Megan Wallingford)




·         CPA Canada (Chartered Professional Accountants Canada, Toronto) >

o        Business and Accounting Resources >

§         Financial and non-financial reporting >

·         Sustainability, environmental and social reporting > e.g.

o        Evolving corporate reporting landscape: Integrated reporting, sustainability reporting and ESG reporting (February 2015; .pdf has 44 pp.; By Alan Willis, Pamela Campagnoni and Wesley Gee; Note: ESG reporting relates to »ESG Disclosures in SEC Filings and SASB Standards«)




·          Dō Sustainability >

o         Books (DōShorts) / Shop >

§     &nb