Better Corporate Reporting

ISBN-13: 9781909293977 / Angielski / Twarda / 2014 / 331 str.

A. Carol Adams; Elaine Cohen; Dwayne Baraka

Opis

Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's IR framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality.

It is the compilation of 3 bestselling DoShorts on sustainability reporting. Understanding Integrated Reporting provides a practical and expert distillation of the IR framework released by the International Integrated Reporting Council in December 2013. It explains 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.

The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy.

Making Sustainability Matter shows you how to identify your organization's most material sustainability issues; allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality; and clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's G4 framework and the IIRC's Integrated Reporting framework.

Spis treści

Understanding Integrated Reporting, Abstract, About the Author, Disclaimer, Acknowledgments, Acronyms, Why I Wrote This Book, Who This Book Is For, Foreword, 1. Overview: What Is – and What It Is Not, 2. The Benefits of Preparing an Integrated Report, 3. The Essential Ingredients of , 4. The Fundamental Concepts, 5. The Guiding Principles, 6. Before You Report – Things to Consider/Do, 7. How to Report, 8. A Word on Assurance of Integrated Reports, Appendix: Categorisation and Description of The Capitals, Understanding G4, Abstract, About the Author, Disclaimer, Who This Book Is For, Why I Wrote Understanding G4, Foreword, 1. Why GRI and Why G4?, 2. What Does a G4 Report Look Like?, 3. The Language of G4, 4. What’s Different About G4 Versus G3?, 5. How Do You Start Writing a G4 Report?, 6. What To Look For When Developing a G4 Report?, 7. Will G4 Mean No More Reporting to Other Frameworks?, 8. Does My G4 Report Need to be Audited?, 9. Additional Insights for Reporters and Non-reporters, 10. The Question on Everybody’s Lips: Will G4 Reports be Shorter?, Author Perspective: The G4 Maturity Threshold, Making Sustainability Matter, PART 1: What, Why and Who, PART 2: How, Appendix A: Sustainability Team Questions, Appendix B: Sustainability Issues Record, Appendix C: Common Material Sustainability Issues, Appendix D: Further Resources, Notes

O autorze

Adams, Carol; Cohen, Elaine; Baraka, Dwayne