There is big push by both government regulations as well as accounting bodies to include integrated reporting as part of regulatory filings. Currently there are over 1,500 companies reporting using integrated reporting framework. Majority of those companies are in Japan and South Africa. The United States is currently looking at integrated reporting framework through a discussion paper by FASB. There are many many United States companies that have embraced integrated reporting framework.

1. Click to add text
© 2014 IBM Corporation
Sustainability and Integrated
Reporting Framework
Presenter: Paul Young, CPA, CGA – Proven Practice Adviser – Risk
Analytics, FOPM/FPM and Close, Consolidate and Reporting
Day: March 31, 2017

2. © 2012 IBM Corporation
Author / Bio
September 9,
2014
• Paul Young, CPA, CGA
• SME – Financial Performance Management (TM1, Cognos Controller and
Cognos Disclosure Management, OpenPages, Algorithmics, Cognos
Integrated Server, Cognos Command Center and Datawatch)
• Industry Experience
• 15+ years in Corporate Reporting, Budget & Forecasting, Costing,
Business Process Management, Internal Audit and Controls, Risk
Management, Financial Analysis, Costing
• 11+ years in financial solutions (FOPM, FPM, Risk, Office of the
Finance, Risk Management)
• 8+ years teaching Advance Finance, Advance Accounting, Public
Finance and Advance Management Information Systems
• Blogger in areas like Finance Analysis, Government policies, market
segment

3. © 2012 IBM Corporation
Agenda
September 9,
2014
• What is sustainable Reporting
• What is integrated reporting framework

4. © 2012 IBM Corporation
What is sustainability reporting
September 9,
2014
A sustainability report is an organizational report that
gives information about economic, environmental, social
and governance performance of operating segments and
measurement of disclosed segment information.

5. © 2012 IBM Corporation
Climate Change / Canada - SEC
September 9,
2014
• The Canadian Securities Administrators (CSA) today
announced a project to review the disclosure of risks and
financial impacts associated with climate change. The
project will gather information on the current state of climate
change disclosure in Canada and internationally, and will
include consultation with investors and reporting issuers.
• The disclosure practices of public companies in relation to
climate-related risks and financial impacts have attracted
significant international attention in recent years. Several
voluntary disclosure frameworks have been proposed,
culminating in the publication in December 2016 of a set of
recommendations by the Financial Stability Board's Task
Force on Climate-related Financial Disclosures.

6. © 2012 IBM Corporation
Integrated Reporting Framework
September 9,
2014
There are four information categories that your company
shares with every other industry and company out there:
External drivers, strategy, resources and relationships, and
performance, all underpinned by relevant performance
measures.
Source - PWC

7. © 2012 IBM Corporation
Integrated Reporting Framework
September 9,
2014
Over 1,500 companies report
• Japan and South Africa are key adopters
• Many of America’s leading brands have adopted
Integrated Reporting over recent years including
General Electric, JLL, Pepsi Co, Prudential Financial
and The World Bank. They are using Integrated
Reporting to communicate a clear, concise, integrated
story that explains how all of their resources are
creating value. Integrated Reporting is helping
businesses to think holistically about their strategy and
plans, make informed decisions and manage key risks
to build investor and stakeholder confidence and
improve future performance.

8. © 2012 IBM Corporation
Summary
September 9,
2014
• More and more government security exchanges are
looking at making climate change reporting
mandatory as part of their filings
• Integrated Reporting Framework is being bringing in
risk, sustainability, operational performance and
metric reporting into one report.

9. © 2012 IBM Corporation
Solutions
September 9,
2014
• IBM Cognos Disclosure Management /
Reporting tool - http://www-
03.ibm.com/software/products/en/cognos-
disclosure-management
• IBM Sustainable Reporting:
https://www.ibm.com/ibm/green/sustainability_
solutions.html

10. © 2012 IBM CorporationSeptember 9,
2014
• Additional Sources
• Paul Young (email: paul.young@ca.ibm.com)
• IBM Close, Consolidating and Reporting, Risk and Planning Analytics
• http://www.ibm.com/analytics/us/en/business/financial-reporting/
• http://www-03.ibm.com/software/products/en/planning-analytics
• http://www.ibm.com/analytics/us/en/business/governance-risk-
compliance/
• Reporting Pain Points -
http://www.slideshare.net/paulyoungcga/reporting-challenges-for-
accounting-and-finance-january-2017
• Pension Reporting
• https://www.slideshare.net/paulyoungcga/pension-accounting-rules-
and-automating-solutions