Оглавление
Eccles Robert G.. The Integrated Reporting Movement
Foreword
Preface
Acknowledgments
Chapter 1. South Africa
The Uniqueness Of South Africa
South Africa's Journey to Integrated Reporting
South African Assessment of the South AFrican Experience
Our Reflections on the South African Experience
Chapter 2. Meaning
Company Experimentation: Examples from the First Integrated Reports
Expert Commentary: The First Reflections on Integrated Reporting
Codification: Creating Common Meaning
Chapter 3. Momentum
Adoption
Accelerators
Awareness
Chapter 4. Motives
Companies
Audience
Supporting Organizations and Initiatives
Regulators
Service Providers
Chapter 5. Materiality
The Social Construction of Materiality
Materiality in Environmental Reporting
Comparing Different Definitions of Materiality
Audience
Governance
Materiality for Integrated Reporting
Chapter 6. The Sustainable Value Matrix
A Short History of the Materiality Matrix
Issues With the Matrix
The Current State of Materiality Matrices
From the Materiality Matrix to the Sustainable Value Matrix
Appendix 6A. Comparing the Ford and Daimler Materiality Matrices
Appendix 6B. Methodology for the Materiality Matrices Review
Chapter 7. Report Quality
The Six Capitals
Content Elements
Special Factors
Assurance
Appendix 7A. Methodology for Analyzing 124 Company Integrated Reports
Chapter 8. Reporting Websites
Methodology
Website Category Analysis
Website Feature Analysis
Three Examples
SAP559
Appendix 8A. Methodology for Website Coding
Chapter 9. Information Technology
Integrated Reporting Processes
Four IT Trends
Contextual Reporting
(World Market Basket)
Chapter 10. Four Recommendations
A Very Brief History of Financial Reporting
Balancing Experimentation and Codification
Balancing Market and Regulatory Forces
Greater Advocacy from the Accounting Community
Achieving Clarity Regarding the Roles of Key Organizations
A Possible Scenario
Final Reflection
About the Authors
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The Integrated Reporting Movement
Meaning, Momentum, Motives, and Materiality
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When it comes to sustainability, one choice is simple: Combining financial and nonfinancial reporting in one place beats back complexity by reducing redundancy and increasing efficiency. In today's economy, less means more.
Integrated reporting also unleashes a new competitive advantage. No company can help its customers navigate the changing world unless it does so itself. Early adopters of integrated reporting are better positioned to serve their clients than those that ignore or resist the movement. At SAP, lessons learned as we go down this path combine with the power of information technology to help our customers track their own energy consumption and greenhouse gas emissions as SAP does – companywide, averaged per employee – as well as begin to link that data to revenue and profit margins.
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