«Help shape the future of Integrated Reporting»

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«Organizations are using <IR> to communicate a clear, concise, integrated story that explains how all of their resources are creating value. <IR> is helping businesses to think holistically about their strategy and plans, make informed decisions and manage key risks to build investor and stakeholder confidence and improve future performance. It is shaped by a diverse coalition including business leaders and investors to drive a global evolution in corporate reporting.

Please read: The IIRC launches a two-month comment period aimed at listening to and learning from the market. We’re inviting public feedback until April 30 2017 on critical incentives and barriers to applying the International Framework». +.

«A Directors' Guide to Integrated Reporting»

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IFAC ENCORAJA A ADOPÇÃO DO «INTEGRATED REPORTING»

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IIRC | «New Board»

Todos os pretextos são bons para divulgarmos o Integrated Reporting  <IR>. Leia aqui.

África do SUL | «Preparing an integrated report; a starter’s guide»

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«The Integrated Reporting Committee (IRC) of South Africa has published a document, “Preparing an integrated report; a starter’s guide“. The paper seeks to provide organizations with practical suggestions on preparing an integrated report. The paper is guided by the International <IR> Framework which has been endorsed by the IRC of South Africa as guidance on how to prepare an integrated report. It’s advisable to read the Framework first before going through this Paper».

«It could be the next most significant reporting innovation for firms since IFRS was created»

«INTEGRATED Reporting (IR) is the new buzz word in Singapore; both the Singapore Accountancy Commission (SAC) and the Institute of Singapore Chartered Accountants (ISCA) have included IR as one of their key work plans. Will IR be a permanent institution in Singapore, especially when the Singapore Exchange (SGX) is encouraging listed companies to produce Sustainability Reports (SRs)? How is an integrated report related to a SR and to annual reports (ARs)? Do the benefits warrant the costs?

In this article we briefly outline what IR is, and argue why Singapore companies should consider it». LEIA NA INTEGRA.

Trabalhar em conjunto | SASB e IIRC cooperam

IIRC, SASB to collaborate on compatability of frameworks

Rachel Alembakis – January 17, 2014   Posted in: Corporate Reporting

«The Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC) will work together to achieve complementarity and compatibility in their respective frameworks.

Jean Rogers, SASB founder and executive director, and Paul Druckman, IIRC CEO, have signed a memorandum of understanding that outlined the basis for “ongoing cooperation, collaboration and alignment” between the two organisations. Companies can use SASB standards as a preparation to creating an integrated report under the Integrated Reporting Framework.

“SASB’s standards are a practical implementation of Integrated Reporting in the context of U.S. capital markets,” Rogers said. “The missions of SASB and the IIRC are aligned, and formalizing our partnership will strengthen harmonization and guidance to companies regarding improved disclosure on material sustainability factors. Both organizations put investors at the heart of determining materiality.”

SASB is developing sustainability accounting standards covering more than 80 industries in ten sectors, a project that will continue 2015. The IIRC has released the IR framework, which is a principles-based framework for companies». Fonte.

IIRC PILOT PROGRAMME | Yearbook 2013

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E do que pode ler lá:

«Integrated Reporting framework launched»

«The International Integrated Reporting Council (IIRC) this week released the IR framework after a three-month consultation period on a draft version. IR has been developed over the past three years as a framework that will attempt to organise and communicate all the dimensions of value creation over time. The framework is a principles-based structure to aid reporting on financial, manufactured, intellectual, human, social and relationship, and natural capitals that an organisation uses and affects. The goal of the IR framework is to push the evolution of corporate reporting towards more transparent and better reporting of the six capitals». Continue a ler  no «The Sustainability Report» em post de 13 de Dezembro. 

Mas, necessariamente, para se saber «tudo»,  é ir à origem, ao site do «IIRC»: aqui.

Lá , além   da brochura da imagem acima, outras estão disponíveis:Summary of Significant Issues  Basis For Conclusions.

E assim acontece pelo mundo, e em Portugal? 

 

«integrated reporting develops integrated thinking»

Um post que mostra as vantagens do Relatório Integrado -   bankmecu: integrated reporting develops integrated thinking que expressa os pontos de vista de  Damien Walsh, bankmecu managing director. Podemos, nomeadamente, ler:

 «“Our goal was to develop very concise reporting, and we drew not only on our sustainability reporting but also our statutory accounts,” Walsh said. “We talked about our financial performance and sustainability as well as our governance structure and social and environmental impacts, bringing all those elements together in a succinct corporate report. We saw value in that, and one that wasn’t just full of pretty pictures. It’s there to tell a story”».

 

 

«Deutsche Börse joins Integrated Reporting pilot programme»

 

 

Como já temos divulgado no Iscal é Verde,  o <IR> está a ser desenvovlido através de um processo que poderíamos apelidar de «investigação-ação», recorrendo nomeadamente a um programa piloto. Ora, é neste contexto que, em diversos sítios, se dá conta de uma nova adesão. Por exemplo, aqui, donde retirámos:

 «Deutsche Börse Group has joined the International Integrated Reporting Council (IIRC) Pilot Programme Business Network and will become the first stock exchange to join the IIRC Pilot Programme.

The Pilot Programme tests the IIRC’s Integrated Reporting (IR) framework, which provides organisations with guidance on how to present material financial and non-financial information about strategy, governance, performance. Participants in the Pilot Programme test the IR framework by applying it to their disclosure reports.» Continue a ler.

Mas aproveite-se mais este post sobre o <IR> para divulgarmos um publicado já em 2011 - The integrated future: Integrated reporting, financial analysis and auditing  |  Written by Susan Blesener, Director of Accountability, Novo Nordisk. - onde volto com alguma frequência, e onde se pode ler: «As more and more companies are integrating their reporting””combining financial and non-financial performance in a single document””it makes sense to ask when investment analysts will begin to fully integrate environmental, social and governance indicators into financial models and when auditors and assurance providers will partner to create integrated reporting verification». Continue no artigo integral, no

 

e onde se pode ver a imagem seguinte, bastante ilustrativa, com a legenda que apresentamos:

 

 

 

«For integrated reporting to have maximum impact, it needs to be verified in an integrated way and assessed on an integrated basis. Image sourced from http://www.flickr.com/photos/olbr/»

 

É um esquema, mas faz sentido assinalar como às dimensões «clássicas» -  ECONOMIA, SOCIAL, AMBIENTE - se juntava já GOVERNANÇA.

 



 

Relatório Integrado na Direção Certa | Association of Chartered Certified Accountants (ACCA)

 

 

 

 

«(...)

 

The International Integrated Reporting Council has announced new integrated reporting framework.
The Association of Chartered Certified Accountants (ACCA) has described the move as a “step in the right direction”, but the group noted that plans must be developed further.
It has carried out its own research, entitled Understanding Investors: directions for corporate reporting, which has illustrated that a number of stakeholders would embrace integrated reporting.Among the benefits that the technology could offer are a focus on the long term, a better understanding of risks to business models and wider insights into how corporate value is created, according to ACCA. (...)». Leia o post na integra  - ACCA: Long term focus on framework is positive

« Driving Performance through Integrated Reporting»

 

 



 

Gosto da forma como está a ser desenvolvido  o <IR>: em acção. Ao mesmo tempo que se investiga, aplica-se,  e aprende-se e testa-se ... E é neste quadro que já há Programas de Formação para Executivos, como se mostra a seguir, e de que se fala no video.

«Bwise: Executive Business Program | Driving performance through Integrated Reporting.

The program has been designed by Harvard Business School Professors Robert Eccles and George Serafeim and they also act as the lead teachers of the program. Both professors are well known and respected names in the industry and have conducted significant research on corporate reporting that has been published in the top academic and practitioner journals, such as Harvard Business Review and Sloan Management Review, and written several books on this subject, such as One Report: Integrated Reporting for a Sustainable Strategy, the first book on integrated reporting that contributed to the formation of the IIRC». Saiba mais.

 

E em Portugal tudo isto parece ainda tão distante ... Embora haja exceções, como, aliás,  o prova o ISCAL É VERDE. Que se nos perdoe a imodéstia, mas é a verdade dos factos !  E não vamos largar o assunto ...

INTERNATIONAL INTEGRATED REPORTING FRAMEWORK | em consulta |16ABR a 15JUL

Como já tinhamos informado antes, o IIRC acaba de convidar «o mundo», de hoje  16 de Abril até 15 de Julho,  a pronunciar-se sobre o «Consultation Draft of the International <IR> Framework / Integrated Reporting». De seguida alguns elementos para facilmente se chegar aos documentos aqui em causa. Em principio também virão a ser disponibilizados em português. Até lá, há outras linguas. Este parece-nos ser um debate a que o ISCAL não pode ficar alheio. E já não está, a prová-lo, por exemplo, o interesse que aqui no ISCAL É VERDE sempre dedicámos ao projeto. Mas queremos mais, e estamos a trabalhar para isso, mas aceitam-se sugestões ... E estamos certos que vão aparecer.  

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«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. The IIRC asks you to understand it, challenge it, critique it, and feedback to us what parts you feel work and what parts perhaps do not.
We aim to create a Framework that will help businesses communicate value in the 21st Century – and your involvement will help us to do so».

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How Can You Participate?

Get involved with the development of Integrated Reporting and the work of the IIRC.

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