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Integrated Reporting: The South African Experience

Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having produced integrated reports for over six years. The emergence of IR as the dominant form of corporate reporting in South Africa has produced a significant…

From Financial Capitalism to Sustainable Capitalism

Since the 1930s, we have looked at things through a financial lens, and I’m afraid that cannot pertain in the changed world of the 21st century. In 1994, I spoke about an inclusive approach to governance—that a board should understand the major stakeholder groupings relevant to the company and try…

Transforming Integrated Reporting into Integrated Information Management

According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on the International IR Framework”

The Accounting Profession and Sustainability

The word “sustainability” can have a lot of definitions. We can think about sustainability from an environmental perspective, but we can also think about sustainability as the notion of dealing with change, providing information for decision-making, and the sustainability of the business world and the employment base that it supports.

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