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Integrated reporting: the influence of King III on social, ethical and environmental reporting
Jill Solomon and Warren Maroun, August 2012. This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.
Reporting pre- and post-King III: what’s the difference?
ACCA, August 2012. This discussion paper summarises the findings of the report 'Integrated Reporting: The New Face of Social, Ethical and Environmental Reporting in South Africa?' written for ACCA by Jill Solomon and Warren Maroun. It outlines ACCA’s recommendations made on the basis of this research.
Adoption of integrated reporting by the ASX 50
ACCA Australia and New Zealand with Net Balance Foundation Limited, December 2011. This report investigates the state of integrated reporting among Australia’s 50 largest listed companies. It examines, on the basis of publicly available information, the extent to which companies have integrated non-financial matters into core business. This report: provides an overview of integrated reporting and emerging reporting frameworks, guidelines and requirements; analyses public reporting on financial and non-financial matters among ASX 50 companies; identifies the aspects of business that companies within the ASX 50 need to evolve to adopt integrated reporting; sets out a roadmap for Australia’s listed companies to achieve integrated reporting; and identifies the challenges companies may face when moving towards a more integrated approach to business.
Integrated Reporting Framework consultation China roundtables summary
The International Integrated Reporting Council (IIRC) has issued the Consultation Draft of the International Integrated Reporting Framework and is inviting organisations to respond by 15 July 2013. ACCA has been participating in a range of events to support the consultation process, and a series of roundtable events was hosted by ACCA in collaboration with the IIRC and local bodies in China in the month of June to gather feedback from different stakeholders.
Accounting and long-tail liabilities: the case of asbestos
Lee Moerman and van der Laan, March 2013. The interaction of the financial uncertainty arising from asbestos in a period of economic downturn provides an opportunity to explore corporate disclosures and issues of accountability and has the potential to inform standard-setting, social and environmental accounting and accounting for long-tail liabilities as well as corporate accounting issues associated with toxic products more generally. This report uses silent and shadow reporting to construct alternative accounting narratives of former asbestos mining and manufacturing companies in the Australian context and resonates with other jurisdictions facing similar issues in corporate reporting and accountability. (Ref: RR-130)
Last updated: 15 Jul 2013