Nonfinancial capital is a key to strategizing for an environmental future that may go beyond global. Leading climate scientists suggest that if society continues on the current track of global development, a temperature increase of four degrees Celsius could become >>> read more

Accounting students have the arduous task of learning how to prepare and analyze financial reports. Like other users of financial data, they may wonder if the numbers alone are enough to evaluate a firm. From the perspective of millennials, issues regarding >>> read more

The push is on for companies to report their non-financial metrics around sustainability in a standardized way that can be rated and ranked. As more asset managers look to incorporate environmental, social and corporate governance (ESG) criteria into their investment >>> read more

WBCSD launched the new report  “Sustainability and enterprise risk management” at the World Economic Forum in Davos. The report marks the first step in bridging the gap between the way companies consider sustainability issues in their risk management processes, and the >>> read more

Investors, the C-suite and boards have different views about what is, or should be, considered material information. A company’s financial results would be considered material by all parties. Based on SEC rules, companies are required to provide updates on their >>> read more

With rainforest destruction and forced labor urgent concerns in palm oil cultivation, a diverse group of NGOs and investor organizations releases today shared guidance for corporate reporting on company commitments towards responsible palm oil sourcing and production. Collaboratively developed by >>> read more

While much of the focus on Integrated Reporting has been on the needs of external stakeholders, the needs for better internal decision making can be significantly improved through utilizing the six capitals approach. As an example in 2014 I worked >>> read more

The 2017/18 financial year will see the first year of reporting under the EU Non-Financial Reporting (NFR) Directive, which was implemented into UK law as the ‘The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016’, effective January 1st >>> read more

A new study finds that corporate sustainability reporting often focuses on issues that are unimportant to stakeholders, and offers specific suggestions to improve the content of future corporate sustainability reporting efforts. “Right now, most corporate entities rely on guidelines from >>> read more

The inaugural United Nations World Data Forum is concluding today with the launch of a global plan for better data to improve people’s lives, and new ideas and solutions to boost the collaboration, resources and policies needed to put it >>> read more

A revised and updated version of IFAC’s Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, is available on the IFAC website. The paper outlines IFAC position that integrated reporting is the way to achieve a more coherent corporate >>> read more

Sustainability disclosure provides a broader view of a company’s performance than financial disclosure alone. When used in integrated reporting, it can reveal value creation across six capitals: financial, manufactured, intellectual, human, social and relationship and natural. ​Powered by a unique >>> read more