Network Italiano Business Reporting has published the “INTEGRATED REPORTING
Network Italiano Business Reporting has published the “Business Model Representation in Integrated Reporting: Best Practices and Guidelines”
Unlocking and revealing the value of intangibles in delivering Sustainable Development Goals
October 28, 2021
The World Intellectual Capital/Assets Initiative (WICI) Global Network and the Value Reporting Foundation (VRF) has issued a joint position paper, “Unlocking and revealing the value of intangibles in delivering Sustainable Development Goals”, for the purpose of articulating the importance of intangibles and communication thereon to help achieve the UN Sustainable Development Goals (SDGs).
Towards Sustainable Business: Good Practices in Business Model, Risks and Opportunities Reporting in the EU
October 6, 2021
EFRAG has published the final report of the project task force on Reporting of Non-financial Risks and Opportunities and Linkage to the Business Model (PTF-RNFRO), “Towards Sustainable Business: Good Practices in Business Model, Risks and Opportunities Reporting in the EU” and the supporting document “Supplementary Document: Good Reporting Practices”.
WICI Global has published “Setting the New Agenda for CFOs—Understanding the role of Intangibles in Value Creation—” to assist CFOs to understand, manage and report intangibles which are critical to the enterprise value creation.
May 18, 2021
“The Implementation Guidance on Integrated Reporting for SMEs” have been published by WICI Italy (NIBR) and WICI Global Network, in collaboration with the IIRC.
May 7, 2019
WICI Intangibles Reporting Framework version1.0
September 22, 2016
WICI has published “WICI Intangibles Reporting Framework Version 1.0” after the public consultation. Between consultation period from Feb 15th, 2016 to May 16th, 2016, WICI received 16 submissions. Respondents by regions are from Europe, UK, US and Japan. Attributes of respondents are global reporting standard setters, business reporting networks, international audit firms, academics and consultancies.
WICI has assessed the comments and finalized WIRF ver.1.0.
[Document Download]
WICI_Intangibles_Reporting_Framework version 1.0
WICI Intangibles Reporting Framework Version 1.0 Consultation Draft
Feb 15, 2016
WICI has published “WICI Intangibles Reporting Framework Version 1.0 Consultation Draft” to further enhance the reporting on intangibles information and metrics. WICI is seeking comments on all aspects of the Framework from All stakeholders.Public consultation has started Feb 15th, 2016 ending May 16th, 2016.
[external links]
WICI Consultation Questions
Survey of Integrated Reports in Japan 2014 Integrated Reporting Advisory Group KPMG in Japan
October 1, 2015
WICI EUROPE-WICI ITALY – Analysis of the Comment Letters to IIRC CD by Top 50 Players on key questions
July 1, 2014
Comment Letter on the ESMA Consultation Paper on Alternative Performance Measures
May 21, 2014
ELECTRICITY SECTOR KPIs PROPOSED by NIBR
February 14, 2014
WICI Comments on IIRC Draft Consultation Framework
July 15, 2013
[Document Download]
- WICI Global
- WICI Europe
WICI – Comment Letter on the EC Green Paper on Long Term Financing
June 25, 2013
WICI comments posted to GRI “The sustainability content of integrated reports –a survey of pioneers”
June 3rd, 2013
The comments of WICI Global (Takayuki Sumita, WICI Global Chariman) and Ami Pawlicki ((AICPA, next WICI Global Chairman from July 2013) had posted to the GRI report of “The sustainability content of integrated reports –a survey of pioneers” （the research into the emerging trends and pioneering practices of integrated reporting）with the other 7 experts.
NIBR – Comments on the DP Disclosure Framework by EFRAG
December 31, 2012
WICI Comment on the IIRC Discussion Paper
December 21, 2011
WICI Comment on the IIRC Discussion Paper and two supporting documentations are submitted.
WICI Comment on the EC internal market consultation
January 28, 2011
WICI Comment on the EC internal market consultation is submitted.
WICI Concept Paper
January, 2011
WICI Concept Paper is published.
Accompanying material for WICI Concept Paper
January, 2011
WICI Framework is described here.
Standard KPIs for All Industries
November 25, 2010
Standard KPIs for all industries developed by Gartner /EBRC KPI Initiative are published.
WICI Comment on the proposed reform of the EU Transparency Directive
August 23, 2010
WICI Comment on the proposed reform of the EU Transparency Directive is submitted.
The Journey to Better Business Reporting
June 23, 2010
KPMG Australia published a booklet about business reporting. It gives you a summary of why it is now business reporting and some examples of early adopters. Click here to download.
Concept Paper on WICI KPI in Business Reporting ver.1
June, 2010
We think that it is important to provide KPIs as factors which impact the corporate value creation and integrate them into business reporting to make the data and information more accessible, comparable and credible. This paper introduces features of WICI KPIs and we will develop them based on this concept.
Examples of KPIs (DRAFT)
June, 2010
WICI KPIs of three industries (pharmaceutical, automobile and electronic component) and case studies of each industry are included here.
Comments on Exposure Draft ED/2009/6 Management Commentary
February 28, 2010
WICI Comments on IASB Exposure Draft
ECRA Position Paper
February 12, 2010
This explains activities of ECRA, since WICI is a partial member of ECRA (European Combined Reporting Alliance)
Comments on EC workshops
February 12, 2010
WICI comments on EC workshops
Link to EC Workshops
February 12, 2010
Details of EC workshops are included here
WICI Europe – Comments on IASB Management Commentary ED
February 1, 2010
Focus Groups and MDA Proposed Disclosures
January, 2009
This paper investigates professional and nonprofessional investors’ use of the Management Discussion and Analysis (MD&A) portion of the corporate annual report. The researchers investigated alternative structures for the MD&A, comparing the standard format currently used by companies to a “tagged” format that mimics XBRL. Please note that this is a draft or preliminary working paper.
Impact of information tagging in MDA on investors decision making
January, 2009
This paper investigates professional and nonprofessional investors’ use of the Management Discussion and Analysis (MD&A) portion of the corporate annual report. The researchers investigated alternative structures for the MD&A, comparing the standard format currently used by companies to a “tagged” format that mimics XBRL. Please note that this is a draft or preliminary working paper.
Key Performance Indicators: A step in the direction of business reporting transparency
2009
Grant Thornton
ICGN Statement and Guidance on Non-Financial Business Reporting
December, 2008
In this report, the ICGN calls for more integration of non-financial business information in financial statements as an important tool to enable well-informed investment decision-making.
Count me in – The readers take on sustainability reporting
Summer 2008
KPMG and SustainAbility (conducted by GRI)
Environmental, Social, and Governance Factors at Listed Companies – A Manual for Investors
2008
CFA Institute Centre for Financial Market Integrity
Key Performance Indicators for Environmental, Social and Governance Issues
2008
DVFA-Society of Investment Professionals in Germany
EBRC/Knowledge@Wharton Survey
2008
The Enhanced Business Reporting Consortium and Knowledge@Wharton at the Wharton School teamed up to study the information needs of investors and how they prefer to receive that information and how companies can improve the quality and delivery of their business reporting
Principles for Effective Communication of Intellectual Capital
2008
European Federation of Financial Analysts Societies
Management incentives and strategy
2008
Trends, business drivers and metrics across 20 sectors
JP Morgan
Recasting the reporting model
2008
PricewaterhouseCoopers
Online reporting brochure
2007
"Practical proposals for reporting corporate performance online"
Report Leadership
Report Leadership brochure
2006
"Main document summarizing what we have done and why we have done it"
Report Leadership
Generico Annual Report
2006
"Practical examples of how some of our thinking can be put into action"
Report Leadership
