The Integrated Reporting Movement. Eccles Robert G.
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Название: The Integrated Reporting Movement
Автор: Eccles Robert G.
Издательство: John Wiley & Sons Limited
Жанр: Зарубежная образовательная литература
isbn: 9781118993743
isbn:
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Schulschenk, “Interview Summary Report,” p. 24.
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A waterfall chart or graph is a form of data visualization that shows the cumulative effect of sequentially introduced positive or negative values. Because its suspended columns are visually reminiscent of bricks or columns leaped over by the protagonist of the videogame Super Mario Brothers, it is also known as a “flying bricks chart” or “Mario chart.” In finance, this chart is often known as a bridge chart.
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Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013,” p. 12.
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XBRL, or eXtensible Business Reporting Language, is a freely available global standard for exchanging business information, XBRL. XBRL Basics, http://www.xbrl.org/GettingStarted, accessed April 2014.
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One of the criteria used by Deloitte in their research into the quality of integrated reports was the extent to which companies were effectively communicating the context in which they operate. A key measure of effective communication was the concept of a “quick reading” summary that included key performance indicators, historical trends, and future targets. Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 31.
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 93.
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In American parlance this is the same as “positive” assurance.
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If management questioned the need for assurance, it is perhaps indicative that management should reconsider the motive for including that factor as a material KPI. Ernst & Young South Africa, “Excellence in Integrated Reporting Awards 2013.”
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Deloitte, “Integrated Reporting: Navigating Your Way to a Truly Integrated Report,” p. 21.
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“Integrated Reporting: Performance insight through Better Business Reporting.” Issue 1. 2011. KPMG. http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/road-to-integrated-reporting.pdf, accessed February 2014.
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From 1956 to 1994, FDI as a percentage of GDP decreased from 35 % to 10 %. Fedderke and Romm, “Growth Impacts and Determinants of Foreign Direct Investments into South Africa.”