Integrated Accounting

and Reporting

Accounting and reporting evolved over the last fifty years to the point where so-called non-financial reporting has established its own standing. Today the accounting profession realises the need to collaborate with new partners in “saving the planet”. Shock events of the last two decades have underlined the conclusion by Big Four executives in the 2000s that the old financial reporting model has become redundant.

As we come to grips with the implications of the digital revolution, the challenge is to look beyond reports to underlying accounting systems, values and intercapital connections. This requires re-organisation and collaboration between the financial, management and sustainability accounting professions. It involves the making of more holistic and integrated, New Accounting.

Working with accounting experts and interdisciplinary teams, I provide co-leadership in delivering:

Definition and application of new accounting principles and approaches to capture value creation, respecting the realities of sustainability context, interconnectivity between diverse capitals (financial and non-financial) and long-term consequences,

Development of alternative accounting methodologies and statements, measuring true valued added and integrating externalities, and helping organisations produce statements of income, financial position and future risk & opportunity that reflect relevant tangible as well as intangible assets, and

Facilitation of dialogue, learning and capacity building events to improve integrated thinking, converged application of standards, sector-specific relevance and practices to produce higher quality of integrated reporting <IR>.

The CFO as Value Creator (Institute of Management Accountants, New Jersey 2020)

Co-authored with Shari Littan, Kristine Brands & Brad Monterio, based on interviews with finance executives world-wide.

The Blueprint for New Accounting (Reporting 3.0 Accounting Blueprint, Berlin 2018)

Lead author, with Carol Adams as chapter contributor, of the blueprint on accounting in 20 years time, encompassing financial, management & sustainability accounting.

Making Investment Grade: 
The Future of Corporate Reporting  
(Centre for Corporate Governance – USB, Deloitte and UNEP, 2012)

Edited and concluded collection of contributions from 20 international experts in the fields of corporate reporting, investment and governance on new trends in capturing and communicating value.

Sustainability Reporting at Crossroads: Reporting Trends Survey (Utopies Consulting, 2012)

With Romain Brillie and Nicolas Delange as lead authors, benchmarking of sustainability reports by 56 corporations, interviews with 28 sustainability experts, investors and communications specialists, and national emerging market reviews provided by partners from Brazil, India, China and South Africa.

The Economics of Ecosystems and Biodiversity in Business and Enterprise (Earthscan 2011) – Measuring and Reporting Biodiversity and Ecosystem Impacts and Dependence, Chapter 3

Lead co-author with Sean Gilbert (GRI) and William Evison (PricewaterhouseCoopers). Contribution to the TEEB Business report, on integration of ecosystems data in information management, accounting and reporting, investment decision-making.

Taking Life Cycle Management Mainstream: Integration in Corporate Finance and Accounting, chapter 19 (Springer 2015)

Contribution to Sonnemann, G. and Margni, M. (eds) 2015. Life Cycle Management (LCA Compendium: The Complete World of Life Cycle Assessment). Dordrecht: Springer. Considers connection between LCA metrics and corporate financial value drivers.

"I have no hesitation in recommending Cornis. Always professional, always reliable, always fun to work with.”
"While Director for the WBCSD during the last decade, I have at various times worked with Cornis. He was always a recognised and valued team member. He has shown a strong ability to understand core business management approaches and adapt these to current social responsibility expectations."