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Showing 151 - 160 of 170 results for "materiality"

Drive to push corporate communication of ESG materiality

RACHEL ALEMBAKIS  |  WEDNESDAY, 30 JAN 2013  |  NEWS
... businesses, their depths and breadth is not fully valued by either management or investors and that communication of ESG materiality needs to be in relative and comparable language, as financial communications currently are. The Investor Briefing Project ...

ESG factors impact on private equity valuation, dealmaking

RACHEL ALEMBAKIS  |  WEDNESDAY, 16 JAN 2013  |  NEWS
... the report. Respondents further said that ESG issues were assessed as part of the overall CAPEX and OPEX, and their materiality depended on the size of then deal. "This report shows why ESG considerations should be a fundamental part of any private equity ...

IIRC publishes integrated reporting prototype

RACHEL ALEMBAKIS  |  FRIDAY, 30 NOV 2012  |  NEWS
... guiding principles as strategic focus and future orientation, connectivity of information, stakeholder responsiveness, materiality and conciseness, reliability, and comparability and consistency. The content elements are defined as organizational overview ...

ACCSR: Governance and transparency material issues

RACHEL ALEMBAKIS  |  FRIDAY, 19 OCT 2012  |  NEWS
... research from the Australian Centre for Corporate Social Reporting (ACCSR). Leeora Black ACCSR has issued a report, Materiality: A Stakeholders' Perspective, which outlines which issue are material to both stakeholders and the reporting organisation. ...

Valuing environmental services as source of risk and return

RACHEL ALEMBAKIS  |  WEDNESDAY, 22 AUG 2012  |  NEWS
... company has to issue a profit warning, and there is an identified threat to basic resource supplies, you see financial materiality in action and there is an impact on the profit and loss statements at stake. If you look at increasing volatility in commodity ...

Integrated reporting a tool to telling value creation story

RACHEL ALEMBAKIS  |  FRIDAY, 10 AUG 2012  |  NEWS
... experience has shown several areas for future improvement by reporters to develop best practice - identifying qualitative materiality issues, establishing assurance process, making logical links and flows and other issues. The report also notes that ...

IIRC to publish integrated reporting framework in 2013

RACHEL ALEMBAKIS  |  FRIDAY, 15 JUN 2012  |  NEWS
... the discussion paper. The IIRC will establish work streams to address the issues raised by the respondent including materiality, the concept of value and business model. The aim of the IIRC is to develop a reporting framework that organisations use to ...

La Trobe University wins sustainability reporting award

RACHEL ALEMBAKIS  |  FRIDAY, 27 APR 2012  |  NEWS
... a runner up for the Best Carbon Disclosure category. La Trobe University was also a runner up in the Relevance and Materiality, the Openness and Honesty category, and the Credibility through Assurance categories. Coca-Cola Enterprises was awarded Best ...

Q&A with Nelmara Arbex, deputy chief executive, GRI

RACHEL ALEMBAKIS  |  FRIDAY, 13 APR 2012  |  NEWS
... system. The public comment period results and internal discussions recommend a system where the implementation of "materiality principle" and other reporting principles which help defining report content should be emphasized. In terms of new topics that ...

Investors weigh meaning of social return on investment

RACHEL ALEMBAKIS  |  THURSDAY, 5 APR 2012  |  NEWS
... stakeholder involvement, an understanding what changes as part of the scope, using financial proxies for indicators of materiality, not overclaiming, transparency and verification. It can be used as a metric of value creation. The AU$575m Christian Super ...