Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "e;One Report"e; refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
Autorentext
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. He 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.
Inhalt
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 Technologies 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.