Making investment grade — The future of corporate reporting
This publication by Deloitte, the United Nations Environment Programme and the Centre for Corporate Governance in Africa at the University of Stellenbosch Business School serves to provide an international perspective on integrated reporting, by articulating the views of internationally pre-eminent role players on topical issues associated with integrated reporting and integrated reports.
Contributors to the publication include Ernst Ligteringen (Chief Executive, Global Reporting Initiative), Paul Druckman (Chief Executive, International Integrated Reporting Council), Mervin King (Chair, South African King Committee on Corporate Governance), together with representatives from academia, government (including an overview of regulation in Denmark and China), business and sustainability organisations, the accounting profession, and investors.
The pivotal importance of a symbiotic manner of organisation and operation, the reciprocal relationship between sustainability (in all its dimensions) and business models, and the fundamental need of stakeholders to understand what actually happens around the boardroom table come through clearly and consistently. As a result, we believe the content of this publication advances the debate on integrated reporting, and integrated reports, in very important respects.