Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2022/1.2.1.5:1.2.1.5 The International Integrated Reporting Council

Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2022/1.2.1.5

1.2.1.5 The International Integrated Reporting Council

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

The International Integrated Reporting Council (IIRC) is composed by international different sector leaders and it aims to develop a globally accepted integrated reporting framework combining financial and non-financial disclosure (environmental, social and governance information) in a single report. The IIRC’s initiatives and contributions are further discussed in chapter 4.

Robert Eccles and Michael Krzus, the authors of “One Report”1 define the concept of integrated reporting as follows:

“… integrated reporting is a key part of the solution. Today, more and more companies are publishing voluntary ‘Corporate Social Responsibility’ or ‘Sustainability’ reports to supplement their annual reports, which contain the financial statements that every listed company must file. In most cases, there is very little linkage between the information published in these separate reports. To have a real impact, these separate reports need to be integrated with each other, thereby demonstrating that the company has a sustainable strategy based on a commitment to corporate social responsibility that is contributing to a sustainable society that takes into account the needs of all stakeholders, of which shareholders are one type.”

Deze functie is alleen te gebruiken als je bent ingelogd.