Materiality: Talking heads, talking numbers and talking finance…

Materiality: Talking heads, talking numbers and talking finance…

Materiality had some sober moments at the GRI Global Conference in Amsterdam this May. It was evident that established reporters are asking more pertinent questions about the value of the materiality determination process. Some are starting to do it less Continue reading →

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Big Data and Materiality: Lost in translation?

Big Data and Materiality: Lost in translation?

Data was the centre of excitement at the GRI Global Conference held in Amsterdam this past May of 2016. Having been part of the GRI process since its foundational days, it has been fascinating to see the movement evolve from Continue reading →

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Integrated Reporting: I think integrated, therefore I am…

Integrated Reporting: I think integrated, therefore I am…

"Integration" again found itself in the domain of popular terminology in recent years as managers, policy makers and others contemplated ways of dealing with mainstreaming, fragmented information and inconsistencies as demonstrated in the market failures of financial crisis. Integration is Continue reading →

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Welcome to Materialnet, hyper relevant…

Welcome to Materialnet, hyper relevant…

Internet Disclosure: Part IIThe benefits of online reporting reporting has not escaped top Chinese companies listed on the stock exchanges of Shanghai, Shenzhen and Hong Kong. In a country with millions of Internet users, research has shown how listed companies Continue reading →

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Good bye sustainability reports, hello sustainability reporting…

Good bye sustainability reports, hello sustainability reporting…

Internet Disclosure: Part I Taking sustainability reporting to the next level in coming years will have to be about "Materialnet". This was evident during an international reporting workshop and my meeting with managers from reporting companies in Europe this April. Continue reading →

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New IIRC Framework and GRI’s G4 aligned: Revised Comparative Table

New IIRC Framework and GRI’s G4 aligned: Revised Comparative Table

Following the launch of the IIRC's International <IR> Framework in December, a revised Comparative Table (click here) on the core requirements of the Integrated Reporting Framework (IR1) and the G4 Sustainability Reporting Guidelines is now available. It lists the core requirements Continue reading →

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G4 and IR1: Updated Comparison

G4 and IR1: Updated Comparison

An updated Comparative Table (click here) on the core requirements of the Integrated Reporting Framework (IR1 - Consultation Draft) and the G4 Sustainability Reporting Guidelines is now available, based on the final version of the G4 launched by the Global Reporting Continue reading →

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G4 and IR1 compared: Time to align forces

G4 and IR1 compared: Time to align forces

How does G4 and IR1 compare? How do they complement each other? A comparative analysis is now available (click here - Comparative Table), highlighting extracts from the Global Reporting Initiative (GRI)’s G4 that logically link with the latest International Integrated Continue reading →

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Natural Capital: Gaining Currency with Integrated Reporting

Natural Capital: Gaining Currency with Integrated Reporting

Natural Capital may be priceless, but it is due to increasingly make its way into the annual reports of corporations world-wide. Consider Natural Capital at Risk - The Top 100 Externalities of Business - published last month by the TEEB for Business Continue reading →

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Basel III and ESG: What’s on the table?

Basel III and ESG: What’s on the table?

Rescue packages and financial regulation remain in the headlines. Seeking to prevent a repeat of the financial crisis of early 2008 onwards, the Basel III requirements have zoomed in on the capital adequacy (capital buffers), leverage ratios and market liquidity Continue reading →

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Sizing ISO 26000 two years later

Sizing ISO 26000 two years later

Let's face it, "social responsibility" (SR) is complex. When SR experts and representatives from national standards bodies world-wide met in Geneva this week to discuss progress in the use of ISO 26000, a common concern raised by representatives of small Continue reading →

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Rio and the Future of Corporate Reporting

Rio and the Future of Corporate Reporting

While least common denominator agreements from the Rio+20 conference may not have been as bullish as many hoped for, the event among others served to raise the profile of calls for "Report / Comply / Apply or Explain / Else" Continue reading →

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