Sustainability

6 tips for integrated thinking

Nick Topazio, ACMA, CGMA, explains how companies can adopt integrated thinking and decision-making processes that are fundamental to the creation of an integrated report.

Best practices for sustainability in SMEs

Sustainability matters for organisations, not only to meet the demands of stakeholders but also to improve financial results. A CGMA report discusses ten sustainable business practices for small and medium-size enterprises.

Conflict minerals requirements lurching forward

Conflict minerals reporting is stumbling through a stage of uncertainty in its debut in the United States as other jurisdictions throughout the world contemplate implementing their own requirements.

Lessons in long-term profitability

Germanyโ€™s mid-market family businesses, called the โ€œMittelstandโ€, are renowned throughout Europe for their resilience and innovative outlook. This article examines the value in learning from their approach.

IIRC releases International Integrated Reporting Framework

The International Integrated Reporting Council (IIRC) on Sunday made public an approved framework for integrated reporting. The group intends for the framework to guide companies on how to best communicate with their stakeholders. The release represents a key step forward for integrated reporting (IR). The aim of IR is to

One-to-One: Jean-Marc Huรซt, CFO, Unilever

On any given day, 2 billion people use Unileverโ€™s products. In 2010, the company launched the Unilever Sustainable Living Plan โ€“ a set of targets designed to allow Unilever to grow its business whilst minimising its impact on the environment. Jean-Marc Huรซt joined Unilever in February 2010 as CFO. Here's his insight into driving long-term business success.

Integrated reporting gains steam with IIRC, IASB agreement

The movement toward integrated reporting appears to be gaining steam after the International Integrated Reporting Council announced a cooperative agreement with the International Accounting Standards Board. The IIRC also is scheduled in April to release a consultation draft of an integrated reporting framework.

South African companies line up to IR challenge

This year, the eyes of the corporate reporting world are focused on South Africa, the first country to mandate integrated reporting in a project viewed by many as a global litmus test. Take a look at how integrated reporting is gaining traction.

Top tips from the integrated reporting โ€œjourneyโ€

Corporate reports should be driven by proactive integrated thinking and decision-making rather than compliance requirements โ€“ a change from todayโ€™s corporate reporting regimes that produce reams of reactive information with limited value, according to experts who gathered in Amsterdam for the one-year celebration of the IIRCโ€™s Integrated Reporting Pilot Programme.

CFOs increasingly in driverโ€™s seat on sustainability

Boards of directors increasingly are turning to CFOs to be the executives who are accountable for companiesโ€™ sustainability strategy, a new survey shows. The buy-in from the people who hold the purse strings could lead to more operationalizing of sustainability measures.

One-to-One: Paul Walsh, chief executive, Diageo plc

This monthโ€™s column is based upon my discussion with Paul Walsh, chief executive of Diageo, the worldโ€™s largest and most respected premium drinks company, responsible for iconic brands such as Johnnie Walker and Baileys.

IIRC drafts outline for standards of integrated reporting

The International Integrated Reporting Council has taken an important step toward guiding businesses to think in nonfinancial terms when issuing financial reports. The IIRCโ€™s outline comes after an initial discussion paper on the reasons companies should consider social and environmental impact in addition to financial performance.
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