The Value Reporting Foundation released a set of Integrated Thinking Principles and updated Sustainability Accounting Standards for three different industries. Processing Content The group includes ...

Most firms these days produce glossy sustainability reports chock full of nirvanic eco images and number charts which mostly trend up and to the right. But is this reporting exercise of practical use ...

In recent years, the circular economy (CE) has emerged as a compelling alternative to the traditional linear model of ...

In the shift from linear “take-make-dispose” models toward regenerative systems, the circular economy (CE) offers a framework for extending resource lifecycles, minimizing waste, and embedding ...

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

The release of a highly anticipated proposed framework Tuesday heralded a new chapter in the evolution of corporate reporting. The International Integrated Reporting Council (IIRC) made public a ...

Integrated reporting (<IR>) continues to be a contentious topic in accounting circles, with debate surrounding its implementation and efficacy. At IMA’s Annual Conference in June, Bob Laux, senior ...

According to a recent report by the KPMG Integrated Reporting Center of Excellence, in 2018 there were 414 self-declared integrated reports by Japanese companies. This is up from 24 in 2010, a ...

You're currently following this author! Want to unfollow? Unsubscribe via the link in your email. If you want to read about BASF's financial performance in 2022, chances are you will be looking at the ...

Principles-based accounting standards prioritise overarching objectives and qualitative characteristics of financial information over exhaustive procedural rules. Under this model, preparers and ...