One Report: Integrated Reporting for a Sustainable Strategy

Praise for One Report Integrated Reporting for a Sustainable Strategy
"Any business not thinking about integrated reporting needs to know that their competitors probably are. This is a commercial as well as a sustainability fact of life."
—Malcolm Preston, global head of Sustainability and Climate Change, PricewaterhouseCoopers LLP (UK)
"One Report has the potential to significantly change how investors think about value. The models we use to predict the future value of our investments are changing as analysts discover new factors that make significant contributions to a company′s ′upside′ as well as its ′downside.′ Companies that use an integrated reporting approach benefit by being better managed and also give notice of their intention to recognize an enhanced array of relationships that lead to better performance. Financial fiduciaries and long–term investors should celebrate the ideas put forth in this comprehensive, well–researched, and engaging book."
—Laura Berry, Executive Director, Interfaith Center on Corporate Responsibility
"The Brazilian stock exchange, BM&FBOVESPA, welcomes the idea of a ′One Report,′ as proposed in this book, in which companies reaffirm every year—in just one document—their commitment to governance, civic awareness, and sustainability. The number of Brazilian companies that do this, like Natura, continues to grow. A company′s communication is just as important as its corporate strategy. After all, it is through communication that companies develop a permanent dialogue with their stakeholders."
—Edemir Pinto, CEO, BM&FBOVESPA
"Ensuring that responsibility for the impact of a company′s products and services on society as a whole is firmly embedded in a company′s core business is increasingly accepted. This book makes a powerful case for the logical next step that such reporting should be integrated with normal corporate financial reporting. It also discusses, with examples, ways in which the use of technology can make integrated reporting both less cumbersome and more comprehensive than before."
—Sir Mark Moody–Stuart, Chairman, Hermes Equity Ownership Services and Board Member, United Nations Global Compact
"When I was a Commissioner at the Securities and Exchange Commission, I headed a task force of international regulators to study whether financial statements (designed for nineteenth century companies) could be made more relevant to the needs of today. The task force would have benefited greatly from the recent efforts of two thoughtful authors to improve financial reporting. Eccles and Krzus propose a principles–based ′comply or explain why not′ approach to have integrated reporting adopted as the model for financial statements. This sensible and flexible approach is an idea worthy of serious consideration in the U.S. and the rest of the globe."
—Roel Campos, former Commissioner of the U.S. Securities and Exchange Commission
"As evident and straightforward as it may sound in terms of providing stakeholders–and the company–with the benefits of an informative overview of and entry into a company′s reporting of financial and non financial issues, it is quite a journey to get to ′One Report.′ But it is the only way. Eccles and Krzus′s book is an inspirational and practical guide on how to get there."
—Mads Øvlisen, Chairman of The Danish Council on Corporate Social Responsibility and CEO of Novo Nordisk 1984–2000

Spis treści:
Foreword.
Acknowledgments.
Introduction.
Notes. 
Chapter 1 What Is One Report?
The Meaning of One Report.
Novo Nordisk: An Early Adopter of One Report.
Rhetoric and Design in Natura′s 2008 Annual Report.
The Urgent Need for One Report.
Notes.
Chapter 2 United Technolo gies Corporation′s First Integrated Report.
UTC′s First One Report.
A Brief History of Corporate Reporting at UTC.
More on the 2008 Report.
UTC′s Half–Century of Corporate Reporting.
Notes.
Chapter 3 The State of Financial Reporting Today.
Background on Financial Reporting.
Complexity.
Extensible Business Reporting Language (XBRL).
Auditing.
Notes.
Chapter 4 The State of Nonfinancial Reporting Today.
A Typology of Nonfinancial Information.
Intangible Assets.
Intangible Assets at Infosys.
Key Performance Indicators.
Environmental, Social and Governance Metrics.
Assurance on Nonfinancial Information.
Notes.
Chapter 5 Sustainable Strategies for a Sustainable Society.
Sustainability at Ricoh.
Corporate Social Responsibility.
Sustainability.
Sustainable Competitive Advantage.
Sustainable Strategies Require Integrated Reporting.
Corporate Reporting at Ricoh.
Notes.
Chapter 6 It′s Time for One Report.
The Case for One Report.
One Report for a Sustainable Strategy for a Sustainable Society.
The Time Is Now.
Objections to One Report.
The Bottom Line.
Notes.
Chapter 7 The Internet and Integrated Reporting.
A Web–based Perspective on One Report.
The Essential Elements of Web–based Integrated Reporting.
Web 3.0 and Integrated Reporting.
Notes.
Chapter 8 Integrated Reporting for a Sustainable Society.
Companies Must Take Responsibility.
Innovation.
Support from the Investment Community.
Development of Standards.
Legislation and Regulation.
Support from Civil Society.
Notes.
Appendix A: Companies and Organizations with URLs.
Appendix B: Acronyms.
Index.

Nota biograficzna:
Robert G. Eccles joined the faculty of the Harvard Business School in 1979 and received tenure in 1989, leaving in 1993 to work in the private sector. H e rejoined the faculty in September of 2007. He has co–written two previous books on improving corporate reporting: The ValueReporting Revolution: Moving Beyond the Earnings Game and Building Public Trust: The Future of Corporate Reporting.
Michael P. Krzus is a partner with Grant Thornton LLP in its Public Policy and External Affairs Group. He is Grant Thornton′s global expert on improving corporate reporting and has represented his firm in U.S. and international business reporting initiatives. He is a member of the AICPA Assurance Services Executive Committee.

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Praise for One Report Integrated Reporting for a Sustainable Strategy
"Any business not thinking about integrated reporting needs to know that their competitors probably are. This is a commercial as well as a sustainability fact of life."
—Malcolm Preston, global head of Sustainability and Climate Change, PricewaterhouseCoopers LLP (UK)
"One Report has the potential to significantly change how investors think about value. The models we use to predict the future value of our investments are changing as analysts discover new factors that make significant contributions to a company′s ′upside′ as well as its ′downside.′ Companies that use an integrated reporting approach benefit by being better managed and also give notice of their intention to recognize an enhanced array of relationships that lead to better performance. Financial fiduciaries and long–term investors should celebrate the ideas put forth in this comprehensive, well–researched, and engaging book."
—Laura Berry, Executive Director, Interfaith Center on Corporate Responsibility
"The Brazilian stock exchange, BM&FBOVESPA, welcomes the idea of a ′One Report,′ as proposed in this book, in which companies reaffirm every year—in just one document—their commitment to governance, civic awa reness, and sustainability. The number of Brazilian companies that do this, like Natura, continues to grow. A company′s communication is just as important as its corporate strategy. After all, it is through communication that companies develop a permanent dialogue with their stakeholders."
—Edemir Pinto, CEO, BM&FBOVESPA
"Ensuring that responsibility for the impact of a company′s products and services on society as a whole is firmly embedded in a company′s core business is increasingly accepted. This book makes a powerful case for the logical next step that such reporting should be integrated with normal corporate financial reporting. It also discusses, with examples, ways in which the use of technology can make integrated reporting both less cumbersome and more comprehensive than before."
—Sir Mark Moody–Stuart, Chairman, Hermes Equity Ownership Services and Board Member, United Nations Global Compact
"When I was a Commissioner at the Securities and Exchange Commission, I headed a task force of international regulators to study whether financial statements (designed for nineteenth century companies) could be made more relevant to the needs of today. The task force would have benefited greatly from the recent efforts of two thoughtful authors to improve financial reporting. Eccles and Krzus propose a principles–based ′comply or explain why not′ approach to have integrated reporting adopted as the model for financial statements. This sensible and flexible approach is an idea worthy of serious consideration in the U.S. and the rest of the globe."
—Roel Campos, former Commissioner of the U.S. Securities and Exchange Commission
"As evident and straightforward as it may sound in terms of providing stakeholders–and the company–with the benefits of an informative overview of and entry into a company′s reporting of financial and non financial issues, it is quite a journey to g et to ′One Report.′ But it is the only way. Eccles and Krzus′s book is an inspirational and practical guide on how to get there."
—Mads Øvlisen, Chairman of The Danish Council on Corporate Social Responsibility and CEO of Novo Nordisk 1984–2000