Project One Integrated Report
Analysing Perspectives on Integrated Reporting

Analysing Perspectives on Integrated Reporting

As part of his PhD research, friend of the Institute Matthew Sorola is surveying accountants’ perspectives of social and environmental reporting. His research seeks to identify views amongst the accounting profession more generally. This information will then be used to reflect on those views and the impact this may have on operational aspects concerning the...
International Integrated Reporting Framework Released

International Integrated Reporting Framework Released

After a three-month global consultation led by the International Integrated Reporting Council (IIRC) we are delighted to see the release International Integrated Reporting (<IR>) Framework! It can be found here! The discussion document elicited over 350 responses from around the world, and will be used to assist with the adoption of <IR> globally. <IR> is currently being trialed in 25 countries around the world, with PepsiCo...
Prof Mervyn King champions integrated reporting in New Zealand

Prof Mervyn King champions integrated reporting in New Zealand

On Tuesday we were fortunate enough to attend an event with Professor Mervyn King the chair of the International Integrated Reporting Council. Professor King was in New Zealand to discuss a proposed international framework for integrated reporting. The Council argues that the current corporate reporting framework is insufficient to provide investors and users with the...
Ensuring the best deal from our strategic assets

Ensuring the best deal from our strategic assets

We need real clarity in New Zealand about what characteristics make a government asset a ‘strategic asset’. Much of the public debate concerning asset sales has centred on the term ‘strategic asset’, yet this term is not defined within the Treasury glossary, in the Mixed Ownership Model Bill or even in legislation governing public finance,...
Asset Sales Debate: An interesting segment on Morning Report

Asset Sales Debate: An interesting segment on Morning Report

On Monday 30th April, Morning Report talked to investment banker Rob Cameron who asserts that the Government’s efforts to secure public support for the planned asset sales have been a ‘disaster’. Cameron served as the Chairmen of the Capital Market Development Taskforce, the body which initially recommended the partial sale of assets to boost New...
An Update on Asset Sales

An Update on Asset Sales

The ongoing assets sales debate presents interesting questions for New Zealand’s future and is a debate we should all be interested in. To keep you up to date with the process, this post presents some of the key points of the proposed legislation and where it stands today. The National Government’s Mixed Ownership Model (MOM)...

Environmental Reporting Bill Submission

The Ministry for the Environment recently released Measuring up: Environmental reporting – a discussion document. This document outlines the Government’s Environmental Reporting Bill and their proposed means for achieving its goals. Submissions for this paper closed on 18 October 2020. The document opens by stating: “Quality environmental information is as important to New Zealand’s success as financial...

Top 200 Companies Integrated Reporting Survey Released

The Institute is happy to announce the publication of Integrated Annual Report Survey of New Zealand’s Top 200 Companies: Exploring Responses from Chief Financial Officers on Emerging reporting Issues. This finalises the first stage of Project One Integrated Report. We believe the use of one integrated annual report, by both organisations and countries, is a...

Harvard Business School eBook

We are pleased to announce that the findings from the ‘Top 200 Companies Integrated Annual Report Survey’ have been published in the Harvard Business School free e-book, titled ‘The Landscape of Integrated Reporting: Reflections and Next Steps’. The e-book captures the key issues and challenges of the integrated reporting movement at this point in time....

Boston Conference on Integrated Reporting

I have just retuned home from a “Workshop on Integrated Reporting: Frameworks and Action Plan” sponsored by the Business and Environment Initiative of the Harvard Business School. Robert G. Eccles, co-author of One Report: Integrated Reporting for a Sustainable Strategy was the driving force behind the conference. The purpose of the conference was to develop...

NZICA – Fit for the Future?

In a recent article in the Sunday Star Times, ‘Accounting attitude doesn’t add up’, Rod Oram noted with disbelief that the New Zealand Institute of Chartered Accountants (NZICA) was supposedly redesigning itself as Fit for the Future, yet had decided to disband the Sustainable Development Reporting Committee (SDRC). Wendy McGuinness, the previous Chair of the...

Formation of the International Integrated Reporting Committee (IIRC)

The Sustainable Future Institute congratulates the Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI) on announcing the formation of the International Integrated Reporting Committee (IIRC). The IIRC’s aim is to create a globally accepted framework for accounting for sustainability. A framework which brings together financial, environmental, social and governance information in...