integrated reporting capitals

sustainability Article Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis Serena Santis 1,* , Michela Bianchi 2, Alberto Incollingo 1 and Marco Bisogno 3 1 Department of Political Science “Jean Monnet”, University of Campania “Luigi Vanvitelli”, Viale Ellittico, no. Audit committees and boards will want to think about the direction of travel in corporate reporting and the extent to which they may wish to voluntarily adopt the Framework. It intends to interlink these elements in a way that makes their interdependencies clear. People bring their ideas to work every day. It remains to be seen the extent to which the paper will change the thinking of CFOs and corporate boards. I guess that makes their thoughts an input. They have tended to: privilege information which can be quantified – preferably in monetary terms; focus on the short term; and, ignore the impact that value creation and depletion of some of the capitals can have on long term business success. Their research makes the following new contributions to our understanding of integrated reporting:• Their research outlines several new countries that have a large number of integrated reports and have not been investigated in depth: Sri Lanka and Mexico for example.• It demonstrates the high proportion of industries linked to “intangibles” that publish integrated reports.• Their research contrasts the impression given by earlier research that only large companies publish integrated reports, as 42% of companies have less than 5,000 employees.• Despite previous acknowledgement of the large joint use between the GRI and integrated reporting (83% according to the WBCSD (2018)), they find that only a little over 50% acknowledge both approaches together. Report published by the French Accounting Standard Setter (Autorité des Normes Comptables), 2019, University Grenoble Alpes - Center for Studies and Applied Research in Management (CERAG). There is explicit recognition in the Capitals Background Paper for  that some impacts on the capitals can only be reported on in narrative terms. It brings to the fore the recognition that organisations depend on all the capitals, not just financial capital, for their success. Report published by the French Accounting Standard Setter (Autorité des Normes Comptables), 2019. There are different views about what it is, but it requires a fundamentally different way of thinking about what makes an organisation successful and its reliance on a much broader set of capitals than financial capital. What is integrated reporting? But as the paper says, this is unlikely to be the last word on the matter and thinking will evolve. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term. See all articles by Delphine Gibassier Delphine Gibassier. Natural capital is described and visually depicted (page 3) as providing “providing the environment in which the other capitals sit”. That’s about last year’s activities. • Our research also outlines that a large number of companies have now adopted the title “integrated report”, which demonstrates a deepening of adoption.

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