The Integrated Reporting Movement. Eccles Robert G.
Чтение книги онлайн.
Читать онлайн книгу The Integrated Reporting Movement - Eccles Robert G. страница 12
Название: The Integrated Reporting Movement
Автор: Eccles Robert G.
Издательство: John Wiley & Sons Limited
Жанр: Зарубежная образовательная литература
isbn: 9781118993743
isbn:
57
PricewaterhouseCoopers. “Greater disclosure but little insight under new code,” PwC, Corporate Reporting, http://www.pwc.com/gx/en/corporate-reporting/integrated-reporting/corporate-reporting-south-africa-king-iii.jhtml, accessed January 2014. Since this first evaluation, PricewaterhouseCoopers has produced an annual analysis of the Top 40 listed companies' integrated reports.
58
http://www.nkonki.com/IR/awards.php?a=integrated-reporting&page=Nkonki-Top-100-Integrated-Reporting-Awards-Winners. While Nkonki produced a special report in 2011 on the Top 40 IR Award Winners, the Nkonki Top 100 Integrated Reporting Awards began in 2012.
59
Schulschenk, “Interview Summary Report,” p. 3.
60
Deloitte. “Integrated Reporting: Navigating Your Way to a Truly Integrated Report: Edition 2, February 2012,” p. 20, http://www.deloitte.com/assets/Dcom-SouthAfrica/Local%20Assets/Documents/Integrated%20Reporting%20Publication%20II%20.pdf. The report, like Ernst & Young's “Excellence in Integrated Reporting” awards, analyzed 100 JSE-listed companies and identified top trends.
61
These included The Companies Act, No. 71 of 2008, King Code on Governance Principles, International Financial Reporting Standards, Global Reporting Initiative Third Generation, International Organization for Standardization, AccountAbility, Greenhouse Gas Protocol Corporate Accounting and Reporting Standard, United Nations Principles for Responsible Investment, Code for Responsible Investing in South Africa, International Council for Mining and Metals, United Nations Global Compact, Equator Principles, Carbon Disclosure Project, Water Disclosure Project, and eXtensible Business Reporting Language. Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report.”
62
Ernst & Young South Africa. “Integrated Reporting Survey Results,” 2011. http://hesabras.org/Portals/_Rainbow/images/default/download/Integrated%20Reporting.pdf, accessed February 2014.
63
CA Governance is a South Africa-based independent corporate governance entity that provides assurance of ESG information in reports to companies in addition to assurance and verification as called for in Global Reporting Initiative, CDP and Institute of Directors in Southern Africa GAI submissions. “An Introduction.” http://www.ca-governance.co.za/, accessed February 2014.
64
Ernst & Young South Africa. “Excellence in Integrated Reporting Awards 2013,” http://www.ey.com/Publication/vwLUAssets/EYs_Excellence_in_Integrated_Reporting_Awards_2013/$FILE/EY%20Excellence%20in%20Integrated%20Reporting.pdf, accessed February 2014.
65
Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 61.
66
Fifty-five percent of the companies analyzed by PwC described material capital inputs into their business models, but only 19 % explained the resources and relationships relied upon to deliver the company strategy or the degree of dependence the company had on them. Fifty-five percent of companies assessed by PwC did not accomplish integration in governance because there was little linkage between company narrative and governance reporting. That is, leadership structure and the decision making process were not explained. PricewaterhouseCoopers. “The Value Creation Journey: A Survey of JSE Top-4 °Companies' Integrated Reports,”2013, PwC South Africa, The value creation journey, http://www.pwc.co.za/en/publications/integrated-reporting.jhtml, accessed May 2014.
67
Ernst & Young South Africa. “Excellence in Integrated Reporting Awards 2012,” p. 7.
68
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013,” p. 11.
69
“Integrated Reporting: Performance Insight Through Better Business Reporting, Issue 2: 2012.” KPMG 2012. http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/integrated-reporting/Documents/integrated-reporting-issue-2.pdf, accessed February 2014, p. 8.
70
PricewaterhouseCoopers. “The Value Creation Journey,” p. 6 and p. 29.
71
PricewaterhouseCoopers. “The Value Creation Journey,” p. 30.
72
Integrated Reporting: Performance Insight Through Better Business Reporting.” Issue 2: 2011.
73
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2011,” p. 11.
74
Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report.”
75
PricewaterhouseCoopers. “The Value Creation Journey,” p. 9.
76
Ibid.
77
Ibid.
78
Deloitte, “Integrated Reporting: Navigating Your Way.”
79
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013.”
80
PricewaterhouseCoopers. “The Value Creation Journey.”
81
Leigh Roberts email correspondence with Sydney Ribot, March 27, 2014.
82
Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report.” In 2012, the numbers had not changed much.
83
PricewaterhouseCoopers. “The Value Creation Journey.”
84
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2012.”
85
Leigh Roberts email correspondence with Sydney Ribot, March 27, 2014.
86
Schulschenk, “Interview Summary Report,” p. 25.
87
Ernst & Young South Africa. “Integrated Reporting Survey Results,” 2011. p. 5.
88
Schulschenk, “Interview Summary Report,” p. 25.
89
Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 12.
90
Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2012.”
91
Ibid.
92
Mohamed Adam is a longstanding member of the King Committee and, in 1991, he joined as legal adviser at South African state-owned utilities company Eskom. As of 2014, he serves as Eskom's Corporate Counsel and Senior General Manager of Regulatory Affairs. “Mohamed Adam.” http://www.icsa.co.za/index.php?option=com_content&view=article&id=335&Itemid=479, accessed February 13, 2014. National Business Initiative is a South African organization that advocates for corporate citizenship and business leadership, facilitates collective business action and social dialogue, and implements strategic projects backed by rigorous policy analysis and research in order to foster public-private partnerships to build trust in and credibility of organizations via active engagement with members СКАЧАТЬ