My harmonious wall by https://padlet.com/zoelawrence2_1/eiocerrctqd4 Made with charisma en-us 2018-01-29 09:36:04 UTC 2025-09-30 15:26:13 UTC hello@padlet.com Integrated Reporting https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225583920 What are the fundamental principles?
-   An integrated report should show a holistic picture of the combination, interrelatedness and dependencies between the factors that affect the organization’s ability to create value over time. 
-  An integrated report should answer the question: What does the organization do and what are the circumstances under which it operates? 
-  The following Guiding Principles underpin the preparation and presentation of an integrated report, informing the content of the report and how information is presented: 
A Strategic focus and future orientation 
B Connectivity of information 
C Stakeholder relationships 
D Materiality 
E Conciseness 
F Reliability and completeness 
G Consistency and comparability 
These are linked and not fundamentally exclusive.

Is it based on any underlying assumptions?
- Assumes relationships add value, labels relationships as capital. We believe this is a relatively accurate and fair assumption.
- Utilises materiality determination/assumptions
- 

Benefits of the framework?
- Is adaptable to the organisation as well as providing key areas of thought and promoting transparency. This can add value.
- If an organisation succeeds in implementing the framework throughout the organisation in day to day operations and work then there is arguably a better flow of information which can provide numerous benefits and advantages as well as value.
- Recognises that organisations create value in their own way but promotes comparability between organisations in suitable areas through benchmark data, ratios and other comparative tools. This can assist potential financial investors

Limitations and difficulties?
 - Requires judgement on what to include/in determining what is relevant to disclose. 
- As well as judging the reporting boundry and the scope,these could lead to variations in different organisations leading to varying reports despite attempting to implement the same framework.
- Value is created separately across different organisations, this can make some of comparison challenging 

How could it be improved?
- It talks about value but doesn't  select any key performance indicators, saying "use ones similar to competitors" therefore leaving room for judgement and variation.
- It doesn't provide examples when discussing key principles or layout which could cause issues in establishing a standardisation of comparable reports as the wording is often vague.
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Principles Based]]> 2018-01-29 12:44:27 UTC https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225583920 SASB Framework https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225589578 What are the fundamental principles?
- SASB takes systemic approach to its standards-setting activities to ensure that its standards identify industry-specific sustainability factors that are likely to have materials impacts 
- To achieve the objectives are Evidence-Based, Market Informed and Industry-Specific 

Beneficiary of SASB 
- securities laws seek to protect investors by requiring companies whose securities are registered under SEC to provide annual and other periodic filing that are necessary for 'reasonably investor' to make investment decisions. 
- SASB help issuers identify and more effectively disclose the information to investors to make a decisions. 
- Forum for Sustainable and Responsible Investments 2016 report found that 20% of professionally managed assets in the States include sustainability considerations in their investment mandates 
- Achieving the objective of the PRI or  other desired sustainable investment goals is hindered by a lack of comparable, decision-useful data and information about these issues 

How could this framework be improved? 
- Topics are determined to be reasonably likely to have material impacts in more than one industry, they referred to cross-cutting issues. 
- SASB recommend that different approach to the disclosure of information related to these topics because of general sustainability topics often have unique impacts o different business models and analysts may need industry-specific performance metrics to access risk and/or future outlook. 
- SASB evaluates the best metrics to characterise performance on a topic within industry BUT consistent treatment of similar issues and similar accounting metrics across industries is preferred whenever possible to make the system more useful to investors with diversified portfolios ]]> 2018-01-29 13:00:06 UTC https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225589578 GRI https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225589588 Fundamental principles - high quality sustainability reporting 

Reporting Principles - Report content and report quality 

Underlying assumptions - None really, very in depth guidance given

Benefits - Very detailed, explains everything and may be good for a first time business looking to be hand held through the process of implementing a framework 

Limitations - Very detailed, a company could disregard this framework due to the length and information provided. Not a "quick" way of implementing and would not be a quick turnaround 

Improvements - Less detail maybe, paraphrase and try to reduce the length of the document. May then be more attractive to businesses 

Key indicators - Yes, has a requirements, recommendation and guidance part for each section of the report detailing what is required and recommended to include  along with guidance to other information that could be included. For a company to state that they are following GRI they must at least be covering the required part of the framework. ]]> 2018-01-29 13:00:07 UTC https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225589588 https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225590907 2018-01-29 13:03:23 UTC https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225590907 https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225593669 2018-01-29 13:11:28 UTC https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225593669 GRI (Nathaniel) https://padlet.com/zoelawrence2_1/eiocerrctqd4/wish/225594267  
Key Principles

Through their activities and relationships, all organisations make positive and negative contributions toward the goal of sustainable development. Organisations therefore have a key role to play in achieving this goal. 

Economic, environmental and social.


Underlying assumption that competition between enterprises also promotes economic efficiency and sustainable growth. 

 

Pros 
Increased understanding of risks and opportunities 
Emphasizing the link between financial and non-financial performance 
Benchmarking 
Avoiding being implicated in publicized environmental, social and governance failures 
Includes all stakeholders and doesn’t just focus on shareholders and customers. 
Clearly defined layout, easy on the eyes. 
Either use the full standard or selected parts 
 
Cons 
Hard to produce the quality expected from the framework as it expects; accuracy, balance, clarity, comparability, reliability and timeliness.  
 
Have the responsibility of being transparent, which can be difficult for businesses 
Following this framework will affect the businesses profitability 
 
Includes all stakeholders and doesn’t just focus on shareholders and customers. 
Clearly defined layout, easy on the eyes. 
 
Improvement 
Lower the quantity or quality to make it more available to all companies. 
 
 
                                                            

 

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