Integrated Reporting (including ESG)
Presenters : Presenter_122
Overview
Historical financial statements are an important way of showing the financial performance and financial state of an organisation. They however do not explain the business in terms of value creation.
Integrated reporting provides the answer to this "shortcoming". Based on the International Integrated Reporting Framework, integrated reporting aims to show stakeholders how an organisation creates value over time. When combined with the ESG business review methods, integrated reporting assists stakeholders (especially providers of financial capital) to make more informed decisions regarding capital allocation and use.
Learning objectives
By the end of this webinar you will:
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Understand what integrated reporting is, including ESG;
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Understand ESG business review methods and how to use them;
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Know the business types to which integrated reports are relevant;
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Know your role as an accountant or auditor in integrated reporting; and
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Have the latest news and developments on integrated reporting.
Content
The webinar will cover the following topics:
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What is integrated reporting?
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The International Integrated Reporting Framework - An introduction.
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The importance and relevance of integrated reporting.
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What is ESG?
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Latest developments.
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Requirements for different entities.
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Implications for accountants and auditors.
