When I look at the worldwide effort around integrated reporting (<IR>), the latest evolution in corporate disclosure, Exupery’s quote resonates with me...So by now you’re asking yourself ‘what is integrated reporting’?
Including both financial and non-financial information is known as "integrated reporting" by public companies
Topics like big data, advanced analytics, integrated reporting, XBRL, and cloud are covered, and so much more
According to the most recent posting by Broc Romanek of CorporateCounsel.net the US SEC is actively moving forward on public company disclosure of sustainability/ corporate social responsibility reporting – also know as “non-financial” – “integrated reporting” -- including disclosing such topics as board diversity
We are also supportive of the use of the Extensible Business Reporting Language used by the US SEC for financial data transparency and accountability for sustainability data released by public companies that will link financial reporting with sustainability reporting to easily compare both information sets for integrated reporting by public companies. This will be a major leap forward for integrated reporting that will also broaden the skills of management accountants
Europe has been way ahead of the United States, for example, in terms of integrated reporting and measuring the environmental impact
Sustainability reported information should also be allowed to use XBRL data tags so this information can also be compared for integrated reporting
The IMA supports the concept of reporting non-financial information disclosure such as water usage into an “integrated report.”...Doing so will result in de facto – integrated reporting
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Human capital disclosure is an important part of environmental, social and governance disclosures or what the accounting and auditing profession is calling “Integrated Reporting” which the IMA is an important member
v=LsRVfaLSbNI Deloitte Video on Importance the of Integrated Reporting by Public Companies to the Capital Markets: https://www.youtube.com/watch?
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