Winner of the 2010 PROSE Award for Best Business, Finance, &Management Book!
‘One Report’ refers to an emerging trend in business takingplace throughout the world where companies are going beyondseparate reports for financial and nonfinancial (e.g., corporatesocial responsibility or sustainability) results and integratingboth into a single integrated report. At the same time, they arealso leveraging the Internet to provide more detailed results toall of their stakeholders and for improving their level of dialogueand engagement with them. Providing best practice examples fromcompanies around the world, One Report shows how integratedreporting adds tremendous value to the company and all of itsstakeholders, including shareholders, and also ultimatelycontributes to a sustainable society.
* Focuses on the emerging trend of integrated reporting as a toppriority for companies, investors, regulators, auditors and civilsociety
* Provides compelling case studies from some of the world’sleading companies doing integrated reporting
* Addresses how companies can move toward One Report and how itcan become a keystone of a sustainable strategy for both thecompany and society
* Explains what others-such as analysts, shareholders, otherstakeholders, auditors, regulators, legislators, and civilsociety-need to do to enable the rapid and broad adoption of One Report
Filled with case studies and the most current trends onintegrated reporting, this book is an invaluable guidebook on thefuture of reporting and how this future can lead to a sustainablesociety.
Table des matières
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.
A propos de l’auteur
Robert G. Eccles joined the faculty of the Harvard Business School in 1979 and received tenure in 1989, leaving in 1993 to workin the private sector. He rejoined the faculty in September of2007. He has co-written two previous books on improving corporatereporting: The Value Reporting 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 inits Public Policy and External Affairs Group. He is Grant Thornton’s global expert on improving corporate reporting and hasrepresented his firm in U.S. and international business reportinginitiatives. He is a member of the AICPA Assurance Services Executive Committee.
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