About the sample: integrated reports reviewed

There are a number of very well done assessments of integrated reporting, but the best ones look at reporting from the perspective of a single country.  I wanted to understand the global picture. Reports reviewed included companies from Europe (10), North America (3), Africa (2) and Australia … [Read more...]

A timely global overview of integrated reporting

My review of 19 reports—either integrated reports or the emerging work of IIRC pilot company participants—uncovered a huge array of formats, and a wide range of levels of integration. The IIRC launched its integrated reporting framework last December, and, at least in the northern hemisphere, … [Read more...]

Diversity reporting: what’s the goal?

The proposed integrated reporting mandate in the EU includes reporting on diversity policies.  This portion of the draft legislation is both broad and vague, and it is the one requirement that I have real reservations about.  Reporting for the sake of ticking boxes is always a bad idea. The ideal … [Read more...]

Better ESG data will only get you so far

Several years ago, at the Corporate Register Reporting Awards, I participated in a public debate about whether companies report non-financial information that investors want and need. I noted that investors don't really know what they want companies to report; they don't REALLY know what they are … [Read more...]

What G4 offers and what it is missing

GRI’s new version of its sustainability reporting framework, G4, launches later today.  I met with other members of GRI’s stakeholder council in Amsterdam yesterday to reflect on the process and the final product. The document is still embargoed at this hour so it isn’t fair to go into any … [Read more...]