Making Investment Grade: The Future of Corporate Reporting - New Trends in Capturing and Communicating Strategic Value

This document explores the evolving landscape of corporate reporting, focusing on the shift towards integrating financial, environmental, social, and governance information to communicate strategic value effectively. It addresses the challenges of information overload and the limitations of conventional financial reporting in reflecting sustainable value creation. By examining the roles of boards, management, investors, and regulators, the document explores whether integrated reporting should be mandatory or voluntary and how to bridge the gap between financial and non-financial data. The contributions, from diverse global experts, provide insights into current practices, such as the use of emerging reporting standards, and discuss future opportunities for enhancing transparency, accountability, and organizational performance within a transparent, increasingly connected global economy.