Jean-Florent Rerolle | «Integrated Reporting is taking off in France»

Disponível aqui,

Jean-Florent Rerolle,  Partner da  KPMG, é o autor do texto  «Integrated Reporting is taking off in France» recentemente disponibilizado no site <IR> - veja aqui. Começa assim:

«Here we are! The idea of integrated reporting is significantly growing in France. It does not mean that numerous integrated reports will be published next year, but that most major French companies have now assimilated the idea. Most are at least pondering what it could mean for them over the next few years.

It was about time. According to the IIRC, 1,000 companies worldwide have published a report qualified “integrated”. Even though the practices remain heterogeneous and are sometimes far from the original philosophy, this number illustrates a growing interest for this new approach. Integrated reporting has already become a reality for some years in South Africa where it is recommended in the governance code. It also won its nobility title in the UK where, since October 2013, boards are requested to publish an annual “Strategic report ” which guidelines are largely inspired by the IIRC framework. And many other countries have expressed a strong interest in the concept». Continue a ler.

Na imagem acima, o Guia seguido no UK para o Relatório aqui em causa, onde, como se verifica, se adoptou a designação «Estratégico», o que revela uma das dimensões centrais do conceito que lhe está subjacente.

Ainda: trouxemos a reflexão de Rerolle para o Iscal é Verde porque, a nosso ver, de uma maneira muito prática, expõe um ponto de situação a nível mundial sobre o «Relatório Integrado», com esta ou outra designação. E, quem sabe, contribua para estimular  reflexão desta matéria, de uma maneira programada, no nosso País.

E o Relatório Único faz o seu caminho ...

 

«Integrated Reporting <IR> is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, <IR> marks a paradigm shift in the way companies and other organisations think about business models and the creation of value. 

<IR> promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals -- financial, manufactured, human, intellectual, natural, and social and relationship. 

This book provides a practical and expert distillation of <IR> for professionals. Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what <IR> is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for <IR> and insights and best practice examples from leading integrated reporters. 

<IR> is not just for companies. This book demonstrates how integrated thinking and <IR> can benefit many other organisations whose success and influence depends on relationships and partnerships». +

E lembremos o site do IIRC - The International Integrated Reporting Council - onde se pode saber «tudo» sobre o <IR>. 

E a propósito da autora do livro da imagem, no âmbito de  uma Master Class,  em Londres, no passado dia 14 de março, dinamizou um Workshop subordinado ao tema   "Preparing for Integrated Reporting". Da promoção do evento: «In addition to Carol's practical workshop, guest speakers from ACCA and IIRC will present insights from successful integrated reports and answer your questions».

Relatórios (2) | «SAP Integrated Report 2012»

Veja o site sobre «SAP Integrated Report 2012», onde está disponível o relatório, ele mesmo, e não só. Pode ler,  por exemplo, a resposta a «Why Integrated Reporting?». Começa assim:  This year, for the first time, we are publishing an integrated report – meaning that we are combining the SAP Annual Report and the SAP Sustainability Report, which enables us to highlight the connections between our financial and non-financial performance. We believe that this shift holds both practical and symbolic importance. First, we are signaling that the business landscape has changed, and the information needed to evaluate performance must change with it. Considering our past financial results and our financial outlook alone does not adequately capture our ability to respond to today’s challenges or how we create value. Instead, our future success hinges on how well we holistically navigate the social, environmental, and economic contexts in which we operate.  Leia mais.

E oportuno este post: SAP’s Integrated Reporting is a Big Success

Sobre o « Integrated Reporting» | Comentários da GNDI

 

  

Faz todo o sentido atentarmos nos comentários elaborados a propósito do  International Integrated Reporting Framework, e aqui estão os adiantadaos pelo Global Network of Director Institutes:

«(...)

GNDI has submitted comments to the International Integrated Reporting Council (IIRC)’s consultation on the draft Integrated Reporting (IR) framework.

“Directors believe corporate reporting should result in concise, simple and focused reports that identify the material business risks that an entity faces, how that entity manages those risks and how they determine their success in managing those risks,” said John Colvin, chair of GNDI and CEO of the Australian Institute of Company Directors (AICD). “However, we have significant concerns that should Integrated Reporting be mandated, it is likely to result in overly prescriptive, compliance driven corporate reporting.”

In their comments, GNDI expressed a number of concerns with integrated reporting mandates including the potential for increased compliance costs for entities as well as increasing volume of reporting, the need to make sure there is “genuine investor demand” for the disclosures in an integrated report, and the risk that there will be a potential increase in directors’ liability in IR-related disclosures, combined with the lack of an “internationally harmonised safe harbour for forward looking statements.” ». Leia na integra.

E o endereço da GNDI onde pode ler um paper sobre o <IR>. Procure em «Papers».

"CONSULTATION DRAFT OF THE INTERNATIONAL «IR» FRAMEWORK"

«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». Saiba mais.