Wouldn’t it be wonderful if we lived in a world where everything is not presented in simplistic polar oppositions? For example assuming that not prioritising shareholders implies prioritising the whole world, that all shareholders are the same and opposed to … Continue reading → ... Read more

Corporate governance was again frontpage news in November 2018 as Carlos Ghosn, head of the Renault-Nissan-Mitsubishi Motors auto alliance was arrested by Japanese authorities on suspicion of underreporting his income by half over the last five years. It highlights ongoing … Continue reading → ... Read more

On 29 June 2017 the FSB Taskforce on Climate-related Financial Disclosures (FSB-TCFD) published its final Recommendations, on the eve of the 2017 G20 Summit in Germany. The recommendations build on climate-related guidance from various voluntary initiatives and standards developed since … Continue reading → ... Read more

Values, culture and the meaning of numbers and time were key themes of discussion at the annual conference of the International Integrated Reporting Council (IIRC) held in London on 6-7 December. The event was co-hosted with the International Corporate Governance … Continue reading → ... Read more

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 → ... Read more

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 → ... Read more

"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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more

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 → ... Read more