France has been a pioneer in social and environmental reporting. But integrated reporting is about more than simply meeting the requirements of the Grenelle laws and the subsequent EU directives2.
It ensures consistency between historical and projected financial, social, environmental information, information concerning strategy, risk management, the business model, governance, resource allocation, and more.
The performance presented is therefore no longer exclusively financial or non-financial, but reflects the achievement of strategic objectives and results in terms of their impact on the different capitals 3. In addition, the guiding principles of the IIRC help to build trust and transparency and, as a result, improve the stakeholder engagement process.
2 Directive 2013/34/EU as amended by Directive 2014/95/EU as regards disclosure of non-financial and diversity information.
Directive 2013/50/EU of the European Parliament and of the Council of 22 October 2013 as regards transparency requirements.
3 The IIRC reference framework identifies six forms of capital: financial capital, manufactured capital, intellectual capital,
human capital, social and relationship capital, and environmental capital.
9)
p
ag
e
SOME
20
3,000
1/3
205
integrated
reports in France
integrated reports
published worldwide
(OPTION FINANCE N°1325)
of listed companies in the
Netherlands are considering
publishing an integrated report
(THE EUMEDION EVALUATION OF THE 2015 PROXY SEASON)
integrated reports published
in Japan in 2015
(UP 46% COMPARED WITH 2014, SEE SURVEY OF INTEGRATED
REPORTS IN JAPAN 2015 KPMG)