Integrated report and sustainability reporting resources

This collection brings together resources that can help you stand out from the crowd.

Those looking for inspiration on how to improve their annual reports should refer to Deloitte's 2018 Annual Report Insights survey.  This provides insights into narrative and financial reporting trends for UK listed companies, together with ideas to help them improve their annual reports. Hot topics including Brexit disclosures, governance reform and integrated reporting are all addressed.

Our resources also include the latest news, videos and other publications on integrated reporting, the latest news on assurance over an integrated report and publications and guides on how to prepare an integrated report.  We also provide a link to the latest news on other sustainability reporting developments from organisations such as the Global Reporting Initiative (GRI).

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Latest Resources

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Robert Bruce Interviews – Hans Hoogervorst, Chairman, International Accounting Standards Board

25 Jul, 2019

In a wide-ranging video interview Hans Hoogervorst, Chairman of the International Accounting Standards Board, (IASB), talks to Robert Bruce about the risks surrounding climate change, about climate-related financial disclosures, about how the revised Management Commentary Practice Statement will encourage investor-grade non-financial information. He talks about the upcoming Interbank Offer Rate Replacement project, IBOR and its likely accounting consequences, about how he considers the IASB’s Primary Financial Statements Project to be one of the most important pieces of work that the IASB is currently working on, and about the likely outcome of the amendments to the insurance Standard, IFRS17. And finally he discusses whether IFRS have evolved enough to provide security in any future crises, financial or climate, up ahead, and also describes frankly what he feels he has achieved halfway through his final term as Chairman.

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Need to know - Energy and carbon reporting requirements enacted

18 Dec, 2018

This publication discusses the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, which were issued by the Government in November 2018. The Regulations set out new requirements for the directors' report of quoted and large unquoted companies, as well as introducing an Energy and Carbon report for large limited liability partnerships.

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Robert Bruce interviews — Rodney Irwin, Managing Director of Redefining Value and Education with the World Business Council for Sustainable Development

31 Jul, 2018

In a wide-ranging video interview Rodney Irwin, Managing Director of Redefining Value and Education with the World Business Council for Sustainable Development, talks to Robert Bruce about the mission of the WBCSD to make sustainable businesses more successful, how sustainability is transitioning into mainstream decision-making models, how integrated thinking brings dramatic change to all aspects of a business; the central role of assurance, the growing interest of the investment community and the benefits that they see; how the regulatory and advisory bodies are coming into alignment in an integrated framework, the importance of change in the role of the accounting profession, and the benefits to business of the UN’s sustainable development goals.

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Robert Bruce interviews — Karim Hajjar CFO, Solvay

01 Jun, 2018

In a wide-ranging video interview Karim Hajjar, CFO at chemical giant Solvay, talks to Robert Bruce about sustainable value, about the link between the financials and extra-financial influences, about the nature of sustainable value, how integrated thinking powers integrated management, how investors get to grips with the changes, the importance of assurance and verification, enthusing the CFO community, how far it is replicable in smaller companies, and how it all feeds through to the bottom line.

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Robert Bruce interviews — Paul George, Executive Director, Corporate Governance and Reporting at the Financial Reporting Council

12 Apr, 2018

In a wide-ranging video interview Paul George talks to Robert Bruce about the responses to the recent Corporate Governance Code consultation and areas of challenge in governance generally, what the FRC would like to see more of from strategic reports and information on directors’ responsibilities, what it would like to happen with IFRS post-Brexit, and how the Stewardship Code needs to evolve.

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Robert Bruce interviews — Richard Howitt discusses his first year as Chief Executive of the International Integrated Reporting Council

15 Jan, 2018

In a wide-ranging video interview to mark the end of his first year as Chief Executive of the International Integrated Reporting Council Richard Howitt talks to Robert Bruce about the importance of Integrated Thinking, the success and growing global momentum of Integrated Reporting, the need for effective assurance, progress around the world and particularly amidst the long-term culture of Japan and Asia generally.

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Need to know — Task Force on Climate-related Financial Disclosures issues its final report

06 Jul, 2017

This newsletter discusses the final report recently issued by the Task Force on Climate-related Financial Disclosures. The recommendations aim to provide investors, asset owners, asset managers, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.

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Robert Bruce interviews — How to ensure that finance takes you into the future

23 May, 2017

The Finance for the Future Awards, which recognise and celebrate the role that finance and finance teams can play in creating sustainable businesses and in turn a sustainable economy, are back and open for entries.

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Robert Bruce interviews — Bob Laux takes up the challenge of embedding integrated reporting in North American Business

27 Mar, 2017

Bob Laux has just taken up the role, and the challenge, of being the North America Lead on the International Integrated Reporting Council. In this video interview he talks with Robert Bruce about the task of making integrated reporting mainstream in North America, the challenge of the huge existing infrastructure of rules and compliance, about his previous experience with Microsoft, and the role of the IIRC as an umbrella body to bring interested parties in North America together in dialogue.

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Need to know - Task Force on Climate-related Financial Disclosures releases its Recommendations

21 Dec, 2016

A Financial Stability Board (FSB) Task Force has developed a set of voluntary recommendations, compatible with current capital market disclosure requirements, which aim to provide investors, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.

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Robert Bruce interviews — Richard Howitt outlines his vision for Integrated Reporting in the years ahead

05 Dec, 2016

Richard Howitt has just taken over as Chief Executive of the International Integrated Reporting Council. In this video interview he talks with Robert Bruce about maintaining the pace, building more global momentum, putting integrated reporting at the heart of corporate governance around the world, and influencing the concept of inclusive capitalism.

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Robert Bruce interviews — Paul Druckman looks back over five years of achievement

18 Nov, 2016

Five years can bring about an immense amount of change. Paul Druckman has just stepped down as chief executive of the International Integrated Reporting Council. And in a video interview with Robert Bruce he has reflected on what has been achieved in that time under his leadership.

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Robert Bruce interviews — From headlines to trendlines: How integrated reporting is gathering pace

15 Dec, 2015

In this interview Robert Bruce catches up with Paul Druckman, Chief Executive of the International Integrated Reporting Council, to talk about the latest news on the development, implementation and experience of integrated reporting around the world.

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SSE Scoop Deloitte Sustainability Prize at the Finance for the Future awards

13 Oct, 2015

Power supplier SSE have won the large company category, sponsored by Deloitte, at the Finance for the Future awards. Here Robert Bruce interviews Dr George Cobb, group sustainability accountant with SSE, about how finance drove the sustainability achievements at SSE. It was a busy night for Cobb who also won the award in the Finance Leader of the Future category.

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<IR>: how does it fit into the UK corporate reporting landscape?

27 May, 2015

The UK has a robust reporting and governance regime, particularly for quoted companies. With such comprehensive requirements already in place which enable a company to tell its story well, the questions often asked include: why <IR>? What does it add? Why are companies and investors talking about it? This publication examines the annual reporting requirements and the International <IR> Framework, identifying the missing link between two. Namely, integrated thinking. It outlines a number of benefits that a company can gain from applying integrated thinking, and highlights key processes that a company will need to have in place to ensure those charged with governance can confidently make the assertions required under the <IR> Framework.

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Robert Bruce interviews — Insights from the Financial Reporting Council

09 Apr, 2015

In this interview Robert Bruce catches up with Melanie McLaren, Executive Director, Codes and Standards, and Paul George, Executive Director, Conduct, on the latest news from the Financial Reporting Council. They provide an overview of the FRC’s current agenda and future work and discuss which areas of financial reporting the Conduct Committee will be concentrating on in the year ahead. They discuss how they will be looking into financial reporting in companies which have had a change of auditor, how the new viability statements will work, how the wider responsibilities of audit committees should work, the rising importance of narrative reporting and integrated reporting and the auditor’s role, the new focus on succession planning for boards, and how corporate culture can be changed.

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A Directors' Guide to Integrated Reporting

03 Mar, 2015

This publication from Deloitte provides a guide for directors on integrated reporting. It looks at the drivers of integrated reporting, what integrated reporting is, and the real benefits that businesses have seen behind integrated reporting.

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Robert Bruce interviews — Insights on Integrated Reporting

02 Dec, 2014

In this interview Robert Bruce catches up with Paul Druckman, Chief Executive Officer, International Integrated Reporting Council (IIRC) on the latest news from the IIRC. They discuss the status and take-up of Integrated Reporting <IR> around the world, the B20’s endorsement of <IR>, the priorities of the IIRC looking forward and the benefits of <IR> experienced by early adopters and the current debate about assurance on <IR>, amongst other items.

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Robert Bruce interviews — Assurance on integrated reporting

18 Nov, 2014

In this interview Robert speaks with Michael Nugent, Technical Director, Framework Development, International Integrated Reporting Council (IIRC). They discuss the possible options for assurance on integrated reporting considering the two papers on assurance that the IIRC issued for comment in July 2014 (comments are due 1 December) and the comments that have been raised at roundtables that have taken place around the world on this topic.

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Robert Bruce interviews — Integrated Reporting – The next steps

18 Mar, 2014

In 'Integrated Reporting — The Next Steps', Robert Bruce interviews Paul Druckman, Chief Executive Officer of the IIRC, on feedback received and the challenges and priorities for the IIRC now that the International Integrated Reporting <IR> Framework has been released.

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