[eBook Code] The Integrated Reporting Movement (eBook Code, 1st)

Foreword ix

Preface xiii

Acknowledgments xvii

Chapter 1: South Africa 1

The Uniqueness of South Africa 2

South Africa’s Journey to Integrated Reporting 3

South African Assessment of the South African Experience 10

Our Reflections on the South African Experience 18

Notes 18

Chapter 2: Meaning 31

Company Experimentation: Examples from the First Integrated Reports 32

Expert Commentary: The First Reflections on Integrated Reporting 40

Codification: Creating Common Meaning 44

Notes 51

Chapter 3: Momentum 59

Adoption 61

Accelerators 63

Awareness 78

Notes 80

Chapter 4: Motives 97

Companies 98

Audience 102

Supporting Organizations and Initiatives 106

Regulators 107

Service Providers 109

Notes 111

Chapter 5: Materiality 119

The Social Construction of Materiality 120

Materiality in Environmental Reporting 122

Comparing Different Definitions of Materiality 123

Audience 127

Governance 129

Materiality for Integrated Reporting 132

Notes 134

Chapter 6: The Sustainable Value Matrix 147

A Short History of the Materiality Matrix 147

Issues with the Matrix 150

The Current State of Materiality Matrices 152

From the Materiality Matrix to the Sustainable Value Matrix 157

Notes 165

Appendix 6A: Comparing the Ford and Daimler Materiality Matrices 173

Notes 177

Appendix 6B: Methodology for the Materiality Matrices Review 179

Note 189

Chapter 7: Report Quality 191

The Six Capitals 192

Content Elements 194

Special Factors 200

Assurance 207

Notes 209

Appendix 7A: Methodology for Analyzing 124 Company Integrated Reports 221

Notes 223

Chapter 8: Reporting Websites 225

Methodology 226

Website Category Analysis 227

Website Feature Analysis 233

Three Examples 241

Notes 246

Appendix 8A: Methodology for Website Coding 253

Chapter 9: Information Technology 261

Integrated Reporting Processes 262

Four IT Trends 265

Contextual Reporting 269

(World Market Basket) 271

Notes 274

Chapter 10: Four Recommendations 281

A Very Brief History of Financial Reporting 282

Balancing Experimentation and Codification 283

Balancing Market and Regulatory Forces 285

Greater Advocacy from the Accounting Community 287

Achieving Clarity Regarding the Roles of Key Organizations 289

A Possible Scenario 290

Final Reflection 292

Notes 292

About the Authors 299

Index 301