The document discusses integrated reporting (IR), which is a framework released by the International Integrated Reporting Council in 2013 to promote better linking of investment decisions, corporate behavior, and reporting. It aims to provide investors with information to make more effective capital allocation decisions and facilitate long-term returns. IR focuses on concise, strategic, and future-oriented reporting. It establishes principles for how an organization's strategy, governance, performance, and prospects create value over the short, medium, and long term in context of external factors. Support for IR is growing among international organizations and some countries' regulators.
Integrated Reporting - How an organisation creates value?Pooja Gupta
The aim of Integrated Reporting is about credible communication for capital (financial / manufactured / intellectual/ human / social and relationship / natural).
It is that simple – and that complex
The document discusses sustainability reporting and frameworks for reporting. It provides definitions and explanations of sustainability reporting, its importance, and common frameworks used like the GRI Standards. The GRI framework is explained in depth, including its development, structure, principles, and types of performance indicators. National and global scenarios for sustainability reporting are also summarized.
Integrated Reporting es una de las metodologías para elaborar memorias de sostenibilidad desde un enfoque más financiero.
Para más información visita nuestra web: http://www.mas-business.com/guias-RSE
This document provides an introduction to environmental, social, and governance (ESG) factors. It defines ESG as a framework that assesses how companies manage risks and opportunities from changes to environmental, social, and economic systems. The document discusses key ESG issues, how stakeholders influence corporate ESG performance, and why ESG is important for risk management, identifying opportunities, and building long-term value. It also outlines various types of sustainable investing and provides examples of financially material ESG incidents that have impacted companies.
This document discusses sustainability reporting and how companies decide which sustainability initiatives to pursue. It provides insight into how companies gather, assess, and disseminate information about their socially responsible activities. Specifically, it outlines the benefits of sustainability reporting, how to embed sustainability in organizations, identifying material sustainability matters, managing these matters, and communicating performance through reporting.
This presentation helps you gain a good understanding of the fundamentals of ESG by explaining the following.
1. What is ESG - Definition and ESG Issues
2. What is ESG VS Responsible Investment (RI) - Definition of RI | Relationship between ESG and RI | Investment profile of RI vs Sustainable Investing vs Impact Investing
3. Why is ESG Important - Two Main Reasons
4. Who should Care about ESG - Key Stakeholders
5. Why They should Care - Reasons for each Stakeholder to Understand and Consider ESG Integration
6. How to Integrate ESG into Investment Process - Overview of Traditional vs ESG-Integrated Investment Process
The document discusses integrated reporting (IR), which is a framework released by the International Integrated Reporting Council in 2013 to promote better linking of investment decisions, corporate behavior, and reporting. It aims to provide investors with information to make more effective capital allocation decisions and facilitate long-term returns. IR focuses on concise, strategic, and future-oriented reporting. It establishes principles for how an organization's strategy, governance, performance, and prospects create value over the short, medium, and long term in context of external factors. Support for IR is growing among international organizations and some countries' regulators.
Integrated Reporting - How an organisation creates value?Pooja Gupta
The aim of Integrated Reporting is about credible communication for capital (financial / manufactured / intellectual/ human / social and relationship / natural).
It is that simple – and that complex
The document discusses sustainability reporting and frameworks for reporting. It provides definitions and explanations of sustainability reporting, its importance, and common frameworks used like the GRI Standards. The GRI framework is explained in depth, including its development, structure, principles, and types of performance indicators. National and global scenarios for sustainability reporting are also summarized.
Integrated Reporting es una de las metodologías para elaborar memorias de sostenibilidad desde un enfoque más financiero.
Para más información visita nuestra web: http://www.mas-business.com/guias-RSE
This document provides an introduction to environmental, social, and governance (ESG) factors. It defines ESG as a framework that assesses how companies manage risks and opportunities from changes to environmental, social, and economic systems. The document discusses key ESG issues, how stakeholders influence corporate ESG performance, and why ESG is important for risk management, identifying opportunities, and building long-term value. It also outlines various types of sustainable investing and provides examples of financially material ESG incidents that have impacted companies.
This document discusses sustainability reporting and how companies decide which sustainability initiatives to pursue. It provides insight into how companies gather, assess, and disseminate information about their socially responsible activities. Specifically, it outlines the benefits of sustainability reporting, how to embed sustainability in organizations, identifying material sustainability matters, managing these matters, and communicating performance through reporting.
This presentation helps you gain a good understanding of the fundamentals of ESG by explaining the following.
1. What is ESG - Definition and ESG Issues
2. What is ESG VS Responsible Investment (RI) - Definition of RI | Relationship between ESG and RI | Investment profile of RI vs Sustainable Investing vs Impact Investing
3. Why is ESG Important - Two Main Reasons
4. Who should Care about ESG - Key Stakeholders
5. Why They should Care - Reasons for each Stakeholder to Understand and Consider ESG Integration
6. How to Integrate ESG into Investment Process - Overview of Traditional vs ESG-Integrated Investment Process
Merger and Acquisition PowerPoint Presentation Slides SlideTeam
Mergers and acquisitions are a very complex process, our Merger And Acquisition PowerPoint Presentation Slides can help you to explain this complex process in a simpler way. The merger is a consolidation of two companies into one, whereas acquisition takes place when one company takes over another company. Business valuation PowerPoint compete deck helps you portray the entire process as it contains a set of slides such as key steps, company overview, business, and financial overview, determining new growth market, types of inorganic opportunities, M&A criteria, identify targets, balance sheet KPIs, cash flow statement, financial projections, key financial ratios, liquidity and profitability ratios, activity and solvency ratios, M&A synergy framework, company valuation methodologies, valuation results, business due diligence process, post-merger integration framework, challenges and performance tracker etc. This strategic alliance Presentation template is useful for business as well as educational purposes. Download M&A valuation PPT slide to give a presentation in top-level organizational meetings. Spray your thoughts with our Merger And Acquisition PowerPoint Presentation Slides. Your audience will swoon with their heady aroma.
The OECD Corporate Governance Committee is reviewing the G20/OECD Principles of Corporate Governance. The review was launched in November 2021 and will be completed in 2023. OECD, G20 and FSB members participate in the review, as well as other countries through the Committee’s regional Roundtables (Asia, Latin America and the Middle East and North Africa).
The Terms of Reference and Roadmap agreed by the Corporate Governance Committee sets out the main priorities and timeline for the review. The review’s overall goal is to strengthen the Principles, in particular by adapting relevant elements to the post COVID-19 environment, taking into account any structural effects of the crisis on capital markets and corporate governance practices. The revised Principles will aim to strengthen corporate sector resilience through better risk management and to improve companies’ access to finance from capital markets.
In October 2021, OECD Ministers and G20 Leaders supported the Committee’s decision to review the Principles. Ministers and Leaders “recognised the importance of good corporate governance frameworks and well-functioning capital markets to support the recovery, and looked forward to the review of the G20/OECD Principles of Corporate Governance”.
A public consultation on proposed revisions to the Principles will be held in fall 2022.
Mastering Supply Chain Sustainability: Where Does ESG Fit In?Aggregage
The webinar discusses integrating environmental, social and governance (ESG) factors into supply chain management. It notes that ESG regulation is tightening globally and that managing ESG risks in the supply chain is important to reduce reputational, financial and operational risks for companies. The webinar advocates taking a strategic approach to supply chain sustainability by analyzing ESG risks, collecting supplier data, collaborating with suppliers to improve performance, and reporting on progress. Integrating ESG criteria into existing supplier processes and systems is key to effective management.
Socially responsible investing (SRI) considers environmental and social factors when investing. SRI uses screening to invest more in companies with positive records and less in those with negatives ones. It also uses shareholder advocacy like proxy voting to encourage companies to improve. SRI has grown significantly over the past few decades and now manages over $2 trillion in assets, influenced by events like apartheid and corporate scandals.
These slides discusses on the environmental, social and governance (ESG) factors for responsible investment. It briefly covers the ongoing crisis our world economy is dealing with today, which adversely affects business owners and investors alike.
Financial engineering involves the design and implementation of innovative financial products and processes. It deals with creating new financial instruments or repackaging existing ones. Some examples of financial engineering in India include debt-oriented mutual funds, interest rate futures, and floating rate bonds. Financial engineering can be applied to equity, debt, hybrid instruments, and derivatives. It is used by investment banks and for purposes like risk management, valuation, and portfolio management. The field needs further development to provide more choices for investors and corporations to improve financial efficiency and solutions.
Valuation methods used in mergers and acquisitionsanvi sharma
This document discusses various valuation methods used in mergers and acquisitions, including asset-based valuation, earnings-based valuation using capitalization of earnings and PE ratios, dividend-based valuation using growth models, CAPM-based valuation, and free cash flow valuation. It emphasizes that the fair value of a company is typically determined by averaging the results of two or more methods to account for different factors and avoid reliance on a single approach.
The document provides an overview of value-based management (VBM). It discusses key concepts of VBM including linking it to disciplines like finance, business strategy, and accounting. It also outlines different approaches to VBM including the Marakon, Alcar, McKinsey, Stern Stewart, and BCG approaches. The Marakon approach specifies financial and strategic drivers of value and formulates higher value strategies. The Alcar approach identifies seven value drivers that affect shareholder value. The document illustrates how to determine the value created by a new strategy using projections of financial statements and cash flows.
The document discusses Environmental, Social, and Governance (ESG) criteria. Over the past five years, the financial industry has adopted ESG as the standard terminology to evaluate extra-financial data that investors increasingly consider during comprehensive investment reviews. ESG criteria codify what companies disclose across environmental, social, and governance issues. Socially Responsible Investing (SRI) refers to how investors analyze companies based on their ESG disclosures and Corporate Social Responsibility (CSR) practices.
Green Bonds are any type of bond instrument where the proceeds will be exclusively applied to finance or re-finance new and/or existing eligible Green Projects. They are driven by increasing investor demand from those aiming to integrate environmental, social and governance factors into their investment decisions. Over 1500 investors with $62 trillion in assets under management have signed the United Nations-backed Principles for Responsible Investment to promote sustainability.
Presentation by Stathis Gould at The 6th Annual Symposium on Sustainable Business Non-Financial and Integrated Reporting, Baruch College, November 1, 2013
What is the role of credit rating agencies in our global financial system? Learn how credit ratings on securities are created and used. Part of a continuing series of introductory seminars for the financial services industry. We develop custom training, contact us for a quote or discussion of your needs.
The document discusses the cost of capital, which is the rate of return a firm requires to increase its market value. It has three components: return at zero risk, business risk premium, and financial risk premium. Cost of capital is classified as historical vs future, specific vs composite, average vs marginal, and explicit vs implicit. Specific costs include cost of debt, preference shares, equity shares, and retained earnings. Composite cost is the weighted average cost of different sources. Cost of capital is computed using book value weights or market value weights to determine the weighted average cost of capital (WACC).
This document provides an overview of integrated reporting in India. It discusses the evolution of integrated reporting from traditional financial reporting and defines integrated reporting according to the International Integrated Reporting Council framework. The document then reviews literature on integrated reporting in India and other countries. It provides a history of the development of integrated reporting and the International Integrated Reporting Council. Finally, it outlines the key components of the International Integrated Reporting Council framework, including the definition of an integrated report, its objectives and users, and the principles and elements that should be included.
The Global Reporting Initiative (GRI) is a non-profit organization that promotes economic sustainability and produces sustainability reporting standards. It was formed in 1997 and has released several versions of sustainability reporting guidelines. The GRI includes principles for defining report content and quality, as well as standard disclosures and performance indicators. While the GRI provides a framework for sustainability reporting, companies self-report and the GRI does not independently verify company activities. There is debate around whether sustainability reporting should be mandatory.
International Accounting - Introduction, Meaning, definition, Scope and NeedsSundar B N
International accounting involves accounting for transactions between countries, comparing accounting principles and practices across countries, and providing useful financial information from a global perspective. It has a wide scope, including recording foreign transactions, translating currencies, consolidating international financial statements, managing exchange rate risk, accounting for new financial instruments, and ensuring consistent reporting and disclosure globally. International accounting aims to harmonize practices internationally to facilitate informed decision-making and efficient capital allocation across borders.
ESG Integration Case Studies (SASB Edition)Nawar Alsaadi
The document discusses several case studies of asset managers integrating ESG factors using the SASB standards. It provides examples of how Temasek, Neuberger Berman, and Glenmede Investment Management incorporate ESG analysis into their investment processes. Temasek enhanced its climate analysis and engagement efforts. Neuberger Berman identifies material ESG issues using SASB and engages with companies to address issues. It provides an example of engaging with a Japanese company on IT resilience and diversity. Glenmede Investment Management incorporates an ESG momentum strategy that identifies stocks with improving ESG performance.
A PERFORMANCE EVALUATION OF MUTUAL FUND Nirav Thanki
This document provides an overview of the mutual fund industry globally and in India. It discusses that mutual funds first originated in the United States in 1929 and have since grown to $12 trillion in assets globally by 2007, making them the largest financial investment vehicles. In India, the mutual fund industry was established in 1963 with the formation of Unit Trust of India. The industry has grown significantly since privatizing in 1993, and now has over 45 fund houses and approximately $20 billion in assets. The document outlines the key benefits of mutual funds for investors and discusses the continued growth potential of the industry in India.
Private equity consists of investors and funds that make direct investments in private companies or conduct buyouts of public companies. Capital is raised from retail and institutional investors to fund new technologies, expand working capital, make acquisitions, or strengthen balance sheets. Private equity firms partner with investment banks, investors, and management teams. Private equity investments are geared towards long-term strategies in illiquid assets, allowing more control over operations compared to hedge funds which focus on liquid securities. Exits can occur via IPOs, mergers and acquisitions, or recapitalizations. The global private equity industry manages over $2 trillion in assets and invests hundreds of billions annually.
This document discusses various topics related to sustainability reporting and integrated reporting. It begins with definitions of sustainable development, accounting and disclosure, corporate social responsibility, and corporate sustainability reporting. It then explains integrated reporting and the Integrated Reporting Framework developed by the International Integrated Reporting Council. The document notes debates around sustainability reporting versus integrated reporting and calls for organizations to pursue further knowledge and propose new perspectives to advance reporting and sustainability.
Nina Eisenman hosts a webinar with the IIRC’s communications director, Jonathan Labrey, as part of an initiative to educate IROs in how they can ‘uncover new ways to create value throughout their organizations.’ The online discussion, entitled An Introduction to Integrated Reporting, will also allow IROs to ask their own questions about the framework in a Q&A with Eisenman and Labrey.
Merger and Acquisition PowerPoint Presentation Slides SlideTeam
Mergers and acquisitions are a very complex process, our Merger And Acquisition PowerPoint Presentation Slides can help you to explain this complex process in a simpler way. The merger is a consolidation of two companies into one, whereas acquisition takes place when one company takes over another company. Business valuation PowerPoint compete deck helps you portray the entire process as it contains a set of slides such as key steps, company overview, business, and financial overview, determining new growth market, types of inorganic opportunities, M&A criteria, identify targets, balance sheet KPIs, cash flow statement, financial projections, key financial ratios, liquidity and profitability ratios, activity and solvency ratios, M&A synergy framework, company valuation methodologies, valuation results, business due diligence process, post-merger integration framework, challenges and performance tracker etc. This strategic alliance Presentation template is useful for business as well as educational purposes. Download M&A valuation PPT slide to give a presentation in top-level organizational meetings. Spray your thoughts with our Merger And Acquisition PowerPoint Presentation Slides. Your audience will swoon with their heady aroma.
The OECD Corporate Governance Committee is reviewing the G20/OECD Principles of Corporate Governance. The review was launched in November 2021 and will be completed in 2023. OECD, G20 and FSB members participate in the review, as well as other countries through the Committee’s regional Roundtables (Asia, Latin America and the Middle East and North Africa).
The Terms of Reference and Roadmap agreed by the Corporate Governance Committee sets out the main priorities and timeline for the review. The review’s overall goal is to strengthen the Principles, in particular by adapting relevant elements to the post COVID-19 environment, taking into account any structural effects of the crisis on capital markets and corporate governance practices. The revised Principles will aim to strengthen corporate sector resilience through better risk management and to improve companies’ access to finance from capital markets.
In October 2021, OECD Ministers and G20 Leaders supported the Committee’s decision to review the Principles. Ministers and Leaders “recognised the importance of good corporate governance frameworks and well-functioning capital markets to support the recovery, and looked forward to the review of the G20/OECD Principles of Corporate Governance”.
A public consultation on proposed revisions to the Principles will be held in fall 2022.
Mastering Supply Chain Sustainability: Where Does ESG Fit In?Aggregage
The webinar discusses integrating environmental, social and governance (ESG) factors into supply chain management. It notes that ESG regulation is tightening globally and that managing ESG risks in the supply chain is important to reduce reputational, financial and operational risks for companies. The webinar advocates taking a strategic approach to supply chain sustainability by analyzing ESG risks, collecting supplier data, collaborating with suppliers to improve performance, and reporting on progress. Integrating ESG criteria into existing supplier processes and systems is key to effective management.
Socially responsible investing (SRI) considers environmental and social factors when investing. SRI uses screening to invest more in companies with positive records and less in those with negatives ones. It also uses shareholder advocacy like proxy voting to encourage companies to improve. SRI has grown significantly over the past few decades and now manages over $2 trillion in assets, influenced by events like apartheid and corporate scandals.
These slides discusses on the environmental, social and governance (ESG) factors for responsible investment. It briefly covers the ongoing crisis our world economy is dealing with today, which adversely affects business owners and investors alike.
Financial engineering involves the design and implementation of innovative financial products and processes. It deals with creating new financial instruments or repackaging existing ones. Some examples of financial engineering in India include debt-oriented mutual funds, interest rate futures, and floating rate bonds. Financial engineering can be applied to equity, debt, hybrid instruments, and derivatives. It is used by investment banks and for purposes like risk management, valuation, and portfolio management. The field needs further development to provide more choices for investors and corporations to improve financial efficiency and solutions.
Valuation methods used in mergers and acquisitionsanvi sharma
This document discusses various valuation methods used in mergers and acquisitions, including asset-based valuation, earnings-based valuation using capitalization of earnings and PE ratios, dividend-based valuation using growth models, CAPM-based valuation, and free cash flow valuation. It emphasizes that the fair value of a company is typically determined by averaging the results of two or more methods to account for different factors and avoid reliance on a single approach.
The document provides an overview of value-based management (VBM). It discusses key concepts of VBM including linking it to disciplines like finance, business strategy, and accounting. It also outlines different approaches to VBM including the Marakon, Alcar, McKinsey, Stern Stewart, and BCG approaches. The Marakon approach specifies financial and strategic drivers of value and formulates higher value strategies. The Alcar approach identifies seven value drivers that affect shareholder value. The document illustrates how to determine the value created by a new strategy using projections of financial statements and cash flows.
The document discusses Environmental, Social, and Governance (ESG) criteria. Over the past five years, the financial industry has adopted ESG as the standard terminology to evaluate extra-financial data that investors increasingly consider during comprehensive investment reviews. ESG criteria codify what companies disclose across environmental, social, and governance issues. Socially Responsible Investing (SRI) refers to how investors analyze companies based on their ESG disclosures and Corporate Social Responsibility (CSR) practices.
Green Bonds are any type of bond instrument where the proceeds will be exclusively applied to finance or re-finance new and/or existing eligible Green Projects. They are driven by increasing investor demand from those aiming to integrate environmental, social and governance factors into their investment decisions. Over 1500 investors with $62 trillion in assets under management have signed the United Nations-backed Principles for Responsible Investment to promote sustainability.
Presentation by Stathis Gould at The 6th Annual Symposium on Sustainable Business Non-Financial and Integrated Reporting, Baruch College, November 1, 2013
What is the role of credit rating agencies in our global financial system? Learn how credit ratings on securities are created and used. Part of a continuing series of introductory seminars for the financial services industry. We develop custom training, contact us for a quote or discussion of your needs.
The document discusses the cost of capital, which is the rate of return a firm requires to increase its market value. It has three components: return at zero risk, business risk premium, and financial risk premium. Cost of capital is classified as historical vs future, specific vs composite, average vs marginal, and explicit vs implicit. Specific costs include cost of debt, preference shares, equity shares, and retained earnings. Composite cost is the weighted average cost of different sources. Cost of capital is computed using book value weights or market value weights to determine the weighted average cost of capital (WACC).
This document provides an overview of integrated reporting in India. It discusses the evolution of integrated reporting from traditional financial reporting and defines integrated reporting according to the International Integrated Reporting Council framework. The document then reviews literature on integrated reporting in India and other countries. It provides a history of the development of integrated reporting and the International Integrated Reporting Council. Finally, it outlines the key components of the International Integrated Reporting Council framework, including the definition of an integrated report, its objectives and users, and the principles and elements that should be included.
The Global Reporting Initiative (GRI) is a non-profit organization that promotes economic sustainability and produces sustainability reporting standards. It was formed in 1997 and has released several versions of sustainability reporting guidelines. The GRI includes principles for defining report content and quality, as well as standard disclosures and performance indicators. While the GRI provides a framework for sustainability reporting, companies self-report and the GRI does not independently verify company activities. There is debate around whether sustainability reporting should be mandatory.
International Accounting - Introduction, Meaning, definition, Scope and NeedsSundar B N
International accounting involves accounting for transactions between countries, comparing accounting principles and practices across countries, and providing useful financial information from a global perspective. It has a wide scope, including recording foreign transactions, translating currencies, consolidating international financial statements, managing exchange rate risk, accounting for new financial instruments, and ensuring consistent reporting and disclosure globally. International accounting aims to harmonize practices internationally to facilitate informed decision-making and efficient capital allocation across borders.
ESG Integration Case Studies (SASB Edition)Nawar Alsaadi
The document discusses several case studies of asset managers integrating ESG factors using the SASB standards. It provides examples of how Temasek, Neuberger Berman, and Glenmede Investment Management incorporate ESG analysis into their investment processes. Temasek enhanced its climate analysis and engagement efforts. Neuberger Berman identifies material ESG issues using SASB and engages with companies to address issues. It provides an example of engaging with a Japanese company on IT resilience and diversity. Glenmede Investment Management incorporates an ESG momentum strategy that identifies stocks with improving ESG performance.
A PERFORMANCE EVALUATION OF MUTUAL FUND Nirav Thanki
This document provides an overview of the mutual fund industry globally and in India. It discusses that mutual funds first originated in the United States in 1929 and have since grown to $12 trillion in assets globally by 2007, making them the largest financial investment vehicles. In India, the mutual fund industry was established in 1963 with the formation of Unit Trust of India. The industry has grown significantly since privatizing in 1993, and now has over 45 fund houses and approximately $20 billion in assets. The document outlines the key benefits of mutual funds for investors and discusses the continued growth potential of the industry in India.
Private equity consists of investors and funds that make direct investments in private companies or conduct buyouts of public companies. Capital is raised from retail and institutional investors to fund new technologies, expand working capital, make acquisitions, or strengthen balance sheets. Private equity firms partner with investment banks, investors, and management teams. Private equity investments are geared towards long-term strategies in illiquid assets, allowing more control over operations compared to hedge funds which focus on liquid securities. Exits can occur via IPOs, mergers and acquisitions, or recapitalizations. The global private equity industry manages over $2 trillion in assets and invests hundreds of billions annually.
This document discusses various topics related to sustainability reporting and integrated reporting. It begins with definitions of sustainable development, accounting and disclosure, corporate social responsibility, and corporate sustainability reporting. It then explains integrated reporting and the Integrated Reporting Framework developed by the International Integrated Reporting Council. The document notes debates around sustainability reporting versus integrated reporting and calls for organizations to pursue further knowledge and propose new perspectives to advance reporting and sustainability.
Nina Eisenman hosts a webinar with the IIRC’s communications director, Jonathan Labrey, as part of an initiative to educate IROs in how they can ‘uncover new ways to create value throughout their organizations.’ The online discussion, entitled An Introduction to Integrated Reporting, will also allow IROs to ask their own questions about the framework in a Q&A with Eisenman and Labrey.
Presentation given by Helen Brand, Chief Executive, Association of Chartered Certified Accountants (ACCA) on integrated reporting during the International Federation of Accountants’ Council Seminar, A Fundamental Shift in Corporate Reporting.
Presentation by Graham Terry, Senior Executive: Strategy and Thought Leadership, the South African Institute of Chartered Accountants, given during the International Federation of Accountants’ Council Seminar, A Fundamental Shift in Corporate Reporting.
Realizing the benefits: The Impact of Integrated ReportingSustainable Brands
‘Realizing the benefits: The impact of Integrated Reporting’, seeks to understand the business case for Integrated Reporting, and the lessons learned from the experiences of The International Integrated Reporting Council Pilot Programme businesses. This report follows an initial research report issued in 2012, which sought to understand the processes companies go through as they move towards Integrated Reporting.
Integrated reporting and XBRL can provide concise summaries of key information from documents. The document discusses:
1) An upcoming webinar on integrated reporting and XBRL presented by Brad Monterio and Liv Watson that will discuss enhanced reporting, evolved decision making, and empowered stakeholder relationships.
2) Brad Monterio's background working with XBRL and integrated reporting standards and advising organizations on strategic communications.
3) The webinar agenda that will provide historical context on reporting, discuss concepts like integrated reporting and benefits, and implications for stakeholders.
Presentation by Prof. Alexandra Watson, the College of Accounting, University of Cape Town, on integrated reporting and the evolution of the issue and practice in South Africa given at the International Federation of Accountants’ Council Seminar, A Fundamental Shift in Corporate Reporting.
Prof. Mervyn King's presentation on integrated reporting during the International Federation of Accountants’ Council Seminar, A Fundamental Shift in Corporate Reporting.
Integrated reporting 101; Getting started with Integrated Reporting in IndiaVrushali Gaud-Shinde
Introduction to Integrated reporting - India
The Securities Exchange Board of India (SEBI) recently raised a circular recommending top 500 companies to adopt Integrated Reporting. This is a quick guide that answers the Why? What? How? questions to get Indian companies started with Integrated Reporting.
Information management has become important for organizations to help with decision making. Financial statements like the balance sheet and income statement provide essential information about a company's financial health and performance over time. An annual report contains these financial statements along with information on cash flows and operations to inform shareholders and other stakeholders. Financial accounting prepares these statements to reduce problems between principals and agents and help managers make decisions.
Long Term Value Creation Through Integrated ReportingJDA SFAI
The document discusses integrated reporting, which IFAC strongly supports. It provides concise answers to questions about why IFAC sees integrated reporting as important, how it differs from and relates to other reporting frameworks, what value means in the context of integrated reporting, and how it fits within the corporate reporting landscape. Integrated reporting can help improve decision making, trust, and long-term thinking by evaluating an organization's impacts and dependencies more holistically in terms of financial, manufactured, intellectual, human, social, relationship, and natural capitals.
In collaboration with KPMG, the IIRC has developed a slide deck that helps investors understand what Integrated Reporting can mean for them and why they should be encouraging businesses to adopt it. It takes them through the evidence in support of Integrated Reporting and addresses some common misconceptions.
Etude PwC sur le reporting intégré (sept. 2014)PwC France
http://bit.ly/Reporting-PwC
Selon une étude du cabinet d’audit et de conseil PwC, 80 % des investisseurs s’accordent à dire qu’un reporting de qualité influence leur perception de l’entreprise. Pour près de deux tiers d’entre eux (63 %), la qualité du reporting d’une entreprise pourrait avoir un impact financier direct sur le coût de son capital.
The document discusses trends in corporate sustainability reporting based on WBCSD's analysis of 163 company reports from 2016 and 113 reports from 2013 to 2016. Some key findings include:
- 80% of reporters in 2016 used the GRI G4 guidelines, up from 25% in 2014.
- Reporting is improving over time, with 76% of companies increasing their overall score since 2013 and 40% improving materiality disclosures.
- Integrated reporting is becoming more common, with 13% of 2016 reports classified as integrated reports, up from 8% in 2013.
- Human rights reporting is an emerging issue as frameworks like the UK Modern Slavery Act and the Corporate Human Rights Benchmark take effect.
Integrated Business Reporting Publication_2Dec2015_FINALChristian Leusder
This document discusses a study conducted by KPMG and the National University of Singapore (NUS) examining the relationship between integrated reporting (<IR>) and value creation. The study found that:
1) Share price returns for firms adopting <IR> or sustainability reporting (SR) were consistently higher compared to a control group, suggesting capital markets reward such practices.
2) Firms with higher <IR> scores based on an assessment methodology had significantly higher price-to-book ratios and lower weighted average costs of capital, indicating they are viewed more favorably by investors and lenders.
3) In summary, the study provides evidence that adopting the <IR> framework helps firms communicate more clearly with stakeholders and
Redefining Value, Moving Markets: The Future of Sustainability RatingsSustainable Brands
This document discusses the future of sustainability ratings and the Global Initiative for Sustainability Ratings (GISR) standard. It notes that while sustainability metrics have grown more voluminous, they remain fragmented and lack transparency. GISR aims to develop a standard that increases the credibility, quality and impact of sustainability ratings. The standard will focus ratings on material issues, balance transparency with commercial interests, and help integrate sustainability into financial decision making. GISR's goal is to redefine how companies create long-term value and move markets towards sustainability by 2020.
Good Measures: The Case for Quantification in Impact InvestmentPabloVerra
1) Impact measurement and management is important for impact investors to understand their social and environmental performance, improve investment decisions, and avoid "impact washing".
2) There have been several developments in impact measurement standards and tools over the past decade, including the IRIS catalog of metrics, the Operating Principles for Impact Investing, and the DELTA and AIMM frameworks.
3) Recent frameworks like IRIS+ and methods like those from inFocus aim to increase standardization, comparability, and practical guidance for impact investors in how to define goals, select metrics, and manage performance.
The document discusses recent changes in sustainability and ESG reporting standards. It notes that organizations are working to develop comprehensive and consistent global standards to increase transparency and comparability. Initiatives are underway to merge existing standards and develop a unified framework for sustainability reporting. Stakeholders are calling for standardized metrics and disclosures to better measure performance and contributions to sustainable development goals.
This document provides information about IHS Inc., a leading information and analytics company, and its approach to corporate sustainability. It discusses IHS's financial performance, sectors and global operations. It emphasizes that corporate sustainability helps attract talent, drive innovation and supports long-term profitability. The document outlines IHS's sustainability initiatives including establishing sustainability as a corporate goal and participation in sustainability index assessments to improve performance. IHS aims to be a sustainability leader and integrate it throughout its culture and solutions to enable efficiency and long-term success.
Material Engagement (with suppliment included)Nawar Alsaadi
The document discusses the concept of "Material Engagement" which involves identifying priority UN Sustainable Development Goals (SDGs), scanning them against the Sustainability Accounting Standards Board's (SASB) materiality map, and identifying laggard companies within relevant sectors. It recommends engaging with companies using an 8-step process to define the engagement scope, set key performance indicators and milestones, select an engagement approach, and establish an escalation strategy. The goal is to focus engagement efforts on the most financially material ESG issues as defined by SASB in order to drive tangible outcomes through the identified ESG transmission channels and progress on priority SDGs.
Sustainability Reporting: Definition, Benefits, And Challenges | Enterprise W...Enterprise Wired
Sustainability reporting has emerged as a critical tool for organizations to transparently communicate their environmental, social, and governance (ESG) performance.
This document provides guidance on producing a sustainability report. It discusses why organizations produce sustainability reports, which is typically to build trust with stakeholders and increase transparency. It also covers determining the target audience, assessing material issues, and different reporting formats like standalone reports, sections of annual reports, and online reporting. The document emphasizes that defining the purpose and intended audience is important before beginning the reporting process. It also highlights that assessing material issues through stakeholder engagement is a key aspect of sustainability reporting standards.
The document provides guidance on an engagement process called "Material Engagement" to advance sustainability issues. It recommends focusing engagements on the UN Sustainable Development Goals (SDGs) and issues identified as material by the Sustainability Accounting Standards Board (SASB). The 8-step process involves identifying SDG priorities, scanning SASB's materiality map, selecting laggard companies, defining the engagement scope, setting milestones and timelines, selecting an engagement approach, communication methods, and an escalation strategy if needed. Appendices provide more details on the initial steps of selecting SDG priorities, identifying laggards using ESG ratings, and defining the engagement scope. The goal is to make sustainability issues real
Steve Kennedy - Rotterdam School of Management, Erasmus universityFinext
This document discusses integrated reporting from an academic perspective. It defines integrated reporting as an organization's value creation story that explains how it will thrive in the short, medium, and long term by thinking beyond just financial profit. The document also outlines some benefits of integrated reporting such as reputation enhancement, better stakeholder relationships, and attracting long-term investors. However, it notes that more empirical evidence is still needed on the transformative benefits. It concludes by discussing some challenges to moving integrated reporting forward like education needs and the need for better alignment and organizational transformation.
The Ultimate Active Ownership Guide (Presentation) Nawar Alsaadi
Active ownership entails an active dialogue between an investor and investee company to change corporate strategy or improve sustainability performance. The goal is to enhance and preserve investment value. Studies show that successful ESG engagements generate abnormal returns and improve board diversity and gender equality. Active ownership through engagement is an effective method to create both financial value and sustainability impact. Engagement fits within the responsible investing universe as a way to directly influence companies beyond screening or thematic investing approaches.
Sustainability reporting guidelines are essential tools for businesses committed to responsible corporate citizenship. As companies worldwide increasingly recognize the value of transparency and accountability in driving sustainable growth, these guidelines have emerged as crucial components of modern business practices. By understanding and implementing comprehensive sustainability guidelines within your organization, you can effectively demonstrate your commitment to sustainability, enhance stakeholder relations, and contribute to a more sustainable global economy.
Integrated Reporting and Integrated Thinking. Leigh Roberts.IQbusiness
This document discusses integrated reporting and integrated thinking in South Africa. It provides the following key points:
1. Integrated reporting has been recommended in South Africa since 2010 and is a requirement of the JSE Listing Requirements. The International Integrated Reporting Framework was endorsed in South Africa in 2014.
2. Integrated thinking should be embedded at three levels - the board, executives/senior management, and staff. It involves considering the six types of capital in decision making and strategy.
3. Surveys have found organizations that apply integrated thinking have better performance, decision making, and risk management. The integrated report helps embed integrated thinking internally. Integrated thinking is evident when financial and non-financial performance
Strategies for Effective Upskilling is a presentation by Chinwendu Peace in a Your Skill Boost Masterclass organisation by the Excellence Foundation for South Sudan on 08th and 09th June 2024 from 1 PM to 3 PM on each day.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptxEduSkills OECD
Iván Bornacelly, Policy Analyst at the OECD Centre for Skills, OECD, presents at the webinar 'Tackling job market gaps with a skills-first approach' on 12 June 2024
How to Make a Field Mandatory in Odoo 17Celine George
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
Walmart Business+ and Spark Good for Nonprofits.pdfTechSoup
"Learn about all the ways Walmart supports nonprofit organizations.
You will hear from Liz Willett, the Head of Nonprofits, and hear about what Walmart is doing to help nonprofits, including Walmart Business and Spark Good. Walmart Business+ is a new offer for nonprofits that offers discounts and also streamlines nonprofits order and expense tracking, saving time and money.
The webinar may also give some examples on how nonprofits can best leverage Walmart Business+.
The event will cover the following::
Walmart Business + (https://business.walmart.com/plus) is a new shopping experience for nonprofits, schools, and local business customers that connects an exclusive online shopping experience to stores. Benefits include free delivery and shipping, a 'Spend Analytics” feature, special discounts, deals and tax-exempt shopping.
Special TechSoup offer for a free 180 days membership, and up to $150 in discounts on eligible orders.
Spark Good (walmart.com/sparkgood) is a charitable platform that enables nonprofits to receive donations directly from customers and associates.
Answers about how you can do more with Walmart!"
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
Communicating effectively and consistently with students can help them feel at ease during their learning experience and provide the instructor with a communication trail to track the course's progress. This workshop will take you through constructing an engaging course container to facilitate effective communication.
Leveraging Generative AI to Drive Nonprofit InnovationTechSoup
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)
How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
1. Presentation on Integrated Reporting
given at ICSI-CCGRT-17th R-MSOP Batch –
JAN -2013
Group Members:
Ankush Lawte
Saurabh Deole
Shailesh Rakhasiya
Shweta Agarwal
2. Introduction of Integrated Reporting
1. Misconception of Integrated Reporting
2. Concept of Integrated Reporting
3. IIRC
3. Misconception of IR
It is not an accounting of trees saved,
carbon offset purchased or funds donated
Reporting for reporting sake
Sustainability report
appended to financial report
Marketing, advertising
4. Concept of IR
What is Integrated Reporting
IR, an approach to
communicate business value
It is the fusion of
FR
SR
6. Objective of IR
Selecting key performance and risk indicators
Practical steps in IR
7. Objective of IR
Support the information
Interconnections
Necessary framework
Emphasis on short term financial performance
Relativeness
8. Selecting Key Performance & Risk
Indicators
Areas
Aspect
Challenges
Need to start the process
Combinations
9. Practical Steps
Keep an eye on IIRC
Engage Top Executives & the Board
Assign a point person
Consult with stakeholders
Seek guidance
10. BENEFITS OF INTEGRATED
REPORTING
A. Reporting organisations
B. Investors
C. Policy makers, regulators and standard setters and
D. Other stakeholders
11. Reporting organization perspective
Accurate non-financial information to stakeholders
Better resource allocation
Enhance risk management
Better identification of opportunities
Greater engagement with employees
Lower reputational risk
12. Investor Perspective
Risk and opportunities
Future orientation and outlook
Improved analysis
More effective investment decision
Comparability
13. Policy Makers and Regulators
perspective
More effective capital allocation
Harmonization of approaches
Economic and market stability
Stewardship of common resources
15. How IR can make a difference ?
Linkage between financial and non-financial
information
Reporting of overall performance in integrated way by
the Board
Benefits of IR
16. Will IR deliver value or values ?
Holistic approach
Important to be realistic
Unlikely to change investors approach
Focus on IR will divert the companies from providing
granular information to stakeholders
17. Conclusion
World has changed, so reporting needs to keep pace
with it
IR is still in Embryonic stage in INDIA
Companies need to be focused in publishing IR
Requires lot of efforts in terms of money, management
vision and support.