Integrated Reporting

nemanja

Examination of the evolution and challenges of corporate reporting, focusing on the shift from traditional financial reporting to Integrated Reporting (IR) and Sustainability/ESG Reporting.

Episodes

  1. 10/07/2025

    Modul 1: Einführungsveranstaltung

    These sources collectively examine the evolution and challenges of corporate reporting, focusing on the shift from traditional financial reporting to Integrated Reporting (IR) and Sustainability/ESG Reporting. The first source, an introductory lecture, outlines a curriculum concerning Integrated Reporting and Corporate Communication, highlighting the difficulties in linking traditional accounting (book value) with market valuation due to intangible assets and the necessary inclusion of non-financial information. The subsequent articles, written by experts in finance and communication, emphasize that while a multitude of separate reports (financial, governance, sustainability) creates an "unübersichtliches Sammelsurium" (unclear collection), Integrated Reporting, as championed by the IIRC and ISSB, offers a solution by systematically connecting financial and non-financial data, often referred to as "soft factors" or various forms of capital. A recurring theme across the texts is the crucial role of the CFO in standardizing and integrating these diverse data sets to maintain credibility and ensure the new reporting standards are genuinely calculable and auditable, aligning with the principles of proper accounting. The most recent source specifically addresses the tension between the Shareholder-Value approach and the broader Stakeholder-Oriented approach in the context of emerging ESG regulations like the EU's CSRD and the ISSB's IFRS S1 and S2 standards.

  2. 10/07/2025

    Modul 3: Integrated Reporting

    The provided sources primarily discuss Integrated Reporting (IR), focusing on its conceptual framework and empirical analysis of its value-relevance, particularly in Germany and the United Kingdom (UK). One source details the International Integrated Reporting () Framework, outlining its Content Elements and providing examples of companies using the framework, such as Natura's transparent disclosure of negative impacts. The other source, a doctoral dissertation by Lea-Victoria Jablowski, investigates the value-relevance of voluntary IR adoption in Germany and the UK, presenting a self-constructed IR SCORE to measure the degree of integration in corporate reports. The research concludes that voluntary IR adoption is value-relevant to investors and that the degree of integration matters more than simply labeling a report as "integrated."

  3. 10/07/2025

    Modul 2: Sustainability Reporting

    The sources provide an extensive overview of Sustainability Reporting and its intersection with financial reporting, primarily focusing on academic and regulatory developments in the DACH-Region (Germany, Austria, Switzerland) and the European Union. Several documents relate to a university course titled "Integrated Reporting und Corporate Communication" at the University of St. Gallen, taught by Professors Berndt and Will, outlining the course schedule, required literature, and seminar topics for 2025. Other sources include academic papers by Berndt and Weyer discussing the maturity and organizational anchoring of ESG reports and analyzing materiality themes within GRI sustainability reporting, emphasizing the shift toward mandatory reporting via the Corporate Sustainability Reporting Directive (CSRD) and the importance of double materiality. Furthermore, the texts compare various global reporting frameworks like GRI, ISSB (IFRS S1 and S2), and SASB, detail the role of ESG ratings as investment criteria, and summarize relevant regulations such as the SEC climate rule and supply chain laws.

  • 3 Episodes

About

Examination of the evolution and challenges of corporate reporting, focusing on the shift from traditional financial reporting to Integrated Reporting (IR) and Sustainability/ESG Reporting.

Information

  • Creator
    nemanja
  • Years Active
    2025
  • Episodes
    3
  • Rating
    Clean
  • Copyright
    © nemanja
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    Integrated Reporting