Financial Reporting Audit Nonfinancial Reporting Audit Corporate reporting


















- Slides: 18


Financial Reporting & Audit Non-financial Reporting & Audit


“Corporate reporting signifies direction, risk and resource allocation” (International Federation of Accountants)

“Markets evaluate what is visible and very often ignore the rest” (Paul Polman CEO Unilever)

“The increase in extreme weather we have experienced in New York City and around the world should be enough to compel all elected leaders to take immediate action. ” NYC Mayor Bloomberg on Climate Change


Investors SAICA WWF IFAC ROSATOM IFRS Pilot Programme members Rosneft BDO GRI Big 4 Stock Exchanges

Build a new way of thinking: “Integrated Thinking”



Integration Governance Remuneration Social Governance Environmental Performance and future outlook Operational Strategy and business model Financial Operating context – risk and opportunity

<IR> Examples Database 70 30 6 Over Example extracts of integrated reporting principles More than Different organisations featured Regions globally represented


IIRC Regional Networks

• Integrated Reporting can guide corporate decisions around: o Risk o Governance o Minimise reporting overload o Investor attractiveness through transparency o Stakeholder engagement • 2013 G 20 meeting in St Petersburg • PP members ROSATOM and Rosneft are showcasing Russian IR footprint

• • Russian Pilot Programme members. Russian input to IR framework. Populate IR examples database. Support IR at the G 20 in St Petersburg www. theiirc. org

Спасибо! Хеннинг Драгер IIRC Henning. drager@theiirc. org Моб: +38 050 452 20 37 www. theiirc. org
Wharton finance for nonfinancial managers
Direct vs indirect cash flow
Chapter 6 fge financial management
Objective of corporate governance
Financial statements of non corporate entities
Corporate financial strategy
Corporate financial policy and the value of cash
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Non-financial methods of motivation
Frx report designer
Audit board of ethiopia
Purpose of financial report
Essbase financial reporting studio
Financial reporting studio
Second level of conceptual framework
What are the financial reporting requirements?
What is financial reporting studio?
Cbd financial reporting framework
Ias 34 interim financial reporting