Governmental and scientific news and insights on investor oriented environmental, social, and governance (ESG) data.

IFAC calls for integrated reporting

The International Federation of Accountants® (IFAC®) is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC now calls for integrated reporting: “Leaders need to choose between two separate paths. In one direction lies renewed vigor for working [...]

By | 2017-06-28T21:10:27+00:00 June 28th, 2017|Assurance, Governance, Integrated Reporting|0 Comments

Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

Sustainability-related non-financial information is increasingly deemed value relevant. Against this background, two recent trends in non-financial reporting are frequently discussed: integrated reporting and assurance of sustainability information. Using an established framework of information acquisition, evaluation, and weighting, this experimental study investigated how the choice of reporting format interacts with the voluntary assurance of sustainability information. [...]

Wbcsd: Reporting matters – communicating on the Sustainable Development Goals

Reporting matters 2016 is the outcome of the fourth review of WBCSD member reports – including sustainability, combined and self-declared integrated reports – and covering 163 companies from more than 20 sectors and 35 countries. Obviously, the members of wbscd have a special profile, wherefore some of the results (e.g. frequency of review of sustainability report [...]

By | 2016-11-24T12:14:06+00:00 October 18th, 2016|Assurance, CSR, Indicators, Integrated Reporting, International, SDG|0 Comments

CSR reports are superfluous unless accompanied by third-party assurance

The credibility of corporate social responsibility (CSR) reports is contingent on social and legal institutions. Based on a comprehensive sample of CSR reports in Taiwan, where legal environment and reputational concerns are weaker than in the U.S., we find that CSR reports do not in general help prevent future CSR-related high-profile misconduct or mitigate investors’ [...]

By | 2016-08-16T20:28:41+00:00 August 16th, 2016|Assurance, CSR, Governance, Investors, Risk|0 Comments

ICAEW: Relevant non-financial information critical to investors

Non-financial-information must be as reliable as its financial counterpart for investors to make informed decisions, according to ICAEW. The latest report published by the body, The journey milestone 4: materiality in assuring narrative reporting, highlights the importance of assurance of non-financial information and shares tips on how to establish what is relevant. Assurance providers are [...]