The aim of the ICGN Integrated Business Reporting Guidance is to emphasise the importance of companies providing a holistic account of how they create and sustain value by bringing together information that is not normally disclosed in the financial statements. The ICGN intends to promote better understanding of integrated business reporting by setting out disclosure criteria that will assist companies in meeting the expectations of investors and to assist investors on matters that can be raised in dialogue with companies that arise from company communications to the market. As such, the ICGN aims to help enhance substantive engagement between investors and company boards and management about the content and timing of integrated business reporting and decision-making by companies.
RELATED RESOURCES
The objective of this guidance is to help investors assess how well a portfolio company’s board is effectively overseeing risk management. Further, the targeted audience is broader than just company boards and investors; it includes auditors, risk advisory and rating firms as well as provincial, n...
The aim of the ICGN Integrated Business Reporting Guidance is to emphasise the importance of companies providing a holistic account of how they create and sustain value by bringing together information that is not normally disclosed in the financial statements. The ICGN intends to promote better und...
The ICGN Statement and Guidance on Political Lobbying and Donations addresses investor concerns about corporate involvement in the political process, as a matter of both business ethics and corporate governance. The Statement takes a multi-jurisdictional perspective on corporate political donations ...