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The Integrated Reporting Movement. Eccles Robert G.
Читать онлайн.Название The Integrated Reporting Movement
Год выпуска 0
isbn 9781118993743
Автор произведения Eccles Robert G.
Жанр Зарубежная образовательная литература
Издательство John Wiley & Sons Limited
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CA Governance is a South Africa-based independent corporate governance entity that provides assurance of ESG information in reports to companies in addition to assurance and verification as called for in Global Reporting Initiative, CDP and Institute of Directors in Southern Africa GAI submissions. “An Introduction.” http://www.ca-governance.co.za/, accessed February 2014.
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Ernst & Young South Africa. “Excellence in Integrated Reporting Awards 2013,” http://www.ey.com/Publication/vwLUAssets/EYs_Excellence_in_Integrated_Reporting_Awards_2013/$FILE/EY%20Excellence%20in%20Integrated%20Reporting.pdf, accessed February 2014.
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 61.
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Fifty-five percent of the companies analyzed by PwC described material capital inputs into their business models, but only 19 % explained the resources and relationships relied upon to deliver the company strategy or the degree of dependence the company had on them. Fifty-five percent of companies assessed by PwC did not accomplish integration in governance because there was little linkage between company narrative and governance reporting. That is, leadership structure and the decision making process were not explained. PricewaterhouseCoopers. “The Value Creation Journey: A Survey of JSE Top-4 °Companies' Integrated Reports,”2013, PwC South Africa, The value creation journey, http://www.pwc.co.za/en/publications/integrated-reporting.jhtml, accessed May 2014.
67
Ernst & Young South Africa. “Excellence in Integrated Reporting Awards 2012,” p. 7.
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Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013,” p. 11.
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“Integrated Reporting: Performance Insight Through Better Business Reporting, Issue 2: 2012.” KPMG 2012. http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/integrated-reporting/Documents/integrated-reporting-issue-2.pdf, accessed February 2014, p. 8.
70
PricewaterhouseCoopers. “The Value Creation Journey,” p. 6 and p. 29.
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PricewaterhouseCoopers. “The Value Creation Journey,” p. 30.
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Integrated Reporting: Performance Insight Through Better Business Reporting.” Issue 2: 2011.
73
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2011,” p. 11.
74
Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report.”
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PricewaterhouseCoopers. “The Value Creation Journey,” p. 9.
76
Ibid.
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Ibid.
78
Deloitte, “Integrated Reporting: Navigating Your Way.”
79
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013.”
80
PricewaterhouseCoopers. “The Value Creation Journey.”
81
Leigh Roberts email correspondence with Sydney Ribot, March 27, 2014.
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report.” In 2012, the numbers had not changed much.
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PricewaterhouseCoopers. “The Value Creation Journey.”
84
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2012.”
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Leigh Roberts email correspondence with Sydney Ribot, March 27, 2014.
86
Schulschenk, “Interview Summary Report,” p. 25.
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Ernst & Young South Africa. “Integrated Reporting Survey Results,” 2011. p. 5.
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Schulschenk, “Interview Summary Report,” p. 25.
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 12.
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Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2012.”
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Ibid.
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Mohamed Adam is a longstanding member of the King Committee and, in 1991, he joined as legal adviser at South African state-owned utilities company Eskom. As of 2014, he serves as Eskom's Corporate Counsel and Senior General Manager of Regulatory Affairs. “Mohamed Adam.” http://www.icsa.co.za/index.php?option=com_content&view=article&id=335&Itemid=479, accessed February 13, 2014. National Business Initiative is a South African organization that advocates for corporate citizenship and business leadership, facilitates collective business action and social dialogue, and implements strategic projects backed by rigorous policy analysis and research in order to foster public-private partnerships to build trust in and credibility of organizations via active engagement with members and the government. “Our Purpose.” National Business Initiative. http://www.nbi.org.za/, accessed February 12, 2014.
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Schulschenk, “Interview Summary Report,” p. 24.
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A waterfall chart or graph is a form of data visualization that shows the cumulative effect of sequentially introduced positive or negative values. Because its suspended columns are visually reminiscent of bricks or columns leaped over by the protagonist of the videogame Super Mario Brothers, it is also known as a “flying bricks chart” or “Mario chart.” In finance, this chart is often known as a bridge chart.
95
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013,” p. 12.
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XBRL, or eXtensible Business Reporting Language, is a freely available global standard for exchanging business information, XBRL. XBRL Basics, http://www.xbrl.org/GettingStarted, accessed April 2014.
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One of the criteria used by Deloitte in their research into the quality of integrated reports was the extent to which companies were effectively communicating the context in which they operate. A key measure of effective communication was the concept of a “quick reading” summary that included key performance indicators, historical trends, and future targets. Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 31.
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 93.
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In American parlance this is the same as “positive” assurance.
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If management questioned the need for assurance, it is perhaps indicative that management should reconsider the motive for including that factor as a material KPI. Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013.”
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 21.
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“Integrated Reporting: Performance insight through Better Business Reporting.” Issue 1. 2011. KPMG. Скачать книгу