Reporting

Reportingp g

contents

An integratedA new initiative promises an international approach to integrated reporting – the missing link between financial reporting and sustainability reporting, as Dan Barnes explains

“Traditional accounting frameworks reflect only a limited element of the value created

by companies”

Viewpoint

Com

ment

Filling in

Viewpoint

The great The exit of one or more countries from the Eurozone will throw up accounting challenges that have never been addressed before. Sally Percy investigates

“We are in completely novel territory. No one has ever needed to do anything like

this before”

Preparing for In the first of a series of articles on systemic risks, Vince

Heaney examines what companies can do to prepare for the risk of serious disruptions to energy supplies

“One way to change the business model is to become more fuel-efficient at current operating levels

by investing in new technology”

95%

“There is a lot of disclosure about price risk and hedging positions, but much less about the impact of operating at significantly higher fuel price levels over the

long term”

“With changes in technology, we need to think creatively about how to get information into the hands of people

most effectively”

wish list

“I believe that we can be much more transparent in terms of what we have

done during the year”

CapitalismAn erosion of public confidence in capitalist institutions is driving corporate leaders to establish ethical business models. Dan Barnes reports on the growth of responsible capitalism

3.02%

buy

A rapidly

“It may be harder to anticipate changes than in

developed countries”

Nigeria’sCharles Soludo’s thorough reforms of Nigeria’s financial infrastructure, underpinned by a reliable accounting and reporting framework, have given his country the means to become a top 20 economy. He tells Lawrie Holmes how he did it

“New rulesemerge out of new occurrences or experiences”

A bright futureIn recent years, Brazil has become a flagship for rapid-growth markets and a popular place to do business. Tim Turner looks at a report that examines what Brazil needs to do to maintain and improve this attractiveness to investors

30.1%

Viewpoint

Managing strategic risk is a top priority for C-suite executives thanks to the global financial crisis and the Eurozone meltdown.

How should they plan for “unknown unknowns”?

Risk and

“Boards should take a ‘bifocal’ approach towards

risk management”

“Boards need to think about how they prepare

for political risk”

... and more

Reporting

contents

An integratedA new initiative promises an international approach to integrated reporting – the missing link between financial reporting and sustainability reporting, as Dan Barnes explains

“Traditional accounting frameworks reflect only a limited element of the value created

by companies”

Viewpoint

Com

ment

Filling in

Viewpoint

The great The exit of one or more countries from the Eurozone will throw up accounting challenges that have never been addressed before. Sally Percy investigates

“We are in completely novel territory. No one has ever needed to do anything like

this before”

Preparing for In the first of a series of articles on systemic risks, Vince

Heaney examines what companies can do to prepare for the risk of serious disruptions to energy supplies

“One way to change the business model is to become more fuel-efficient at current operating levels

by investing in new technology”

95%

“There is a lot of disclosure about price risk and hedging positions, but much less about the impact of operating at significantly higher fuel price levels over the

long term”

“With changes in technology, we need to think creatively about how to get information into the hands of people

most effectively”

wish list

“I believe that we can be much more transparent in terms of what we have

done during the year”

CapitalismAn erosion of public confidence in capitalist institutions is driving corporate leaders to establish ethical business models. Dan Barnes reports on the growth of responsible capitalism

3.02%

buy

A rapidly

“It may be harder to anticipate changes than in

developed countries”

Nigeria’sCharles Soludo’s thorough reforms of Nigeria’s financial infrastructure, underpinned by a reliable accounting and reporting framework, have given his country the means to become a top 20 economy. He tells Lawrie Holmes how he did it

“New rulesemerge out of new occurrences or experiences”

A bright futureIn recent years, Brazil has become a flagship for rapid-growth markets and a popular place to do business. Tim Turner looks at a report that examines what Brazil needs to do to maintain and improve this attractiveness to investors

30.1%

Viewpoint

Managing strategic risk is a top priority for C-suite executives thanks to the global financial crisis and the Eurozone meltdown.

How should they plan for “unknown unknowns”?

Risk and

“Boards should take a ‘bifocal’ approach towards

risk management”

“Boards need to think about how they prepare

for political risk”

... and more