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T1 Making Investment Grade: The Future of Corporate Reporting - New Trends in Capturing and Communicating Strategic Value
A1 United Nations Environment Programme, 
A1 Deloitte, 
A1 University of Stellenbosch Business School, 
A2 Adams, Roger
A2 Bots, Herman
A2 Brillié, Romain
A2 Cramer, Aron
A2 Druckman, Paul
A2 Eccles, Robert
A2 Elkington, John
A2 Erasmus, Johan
A2 Favaretto, Sonia
A2 Garratt, Bob
A2 Hanks, Jonathon
A2 Hohnen, Paul
A2 Kjær, Victor
A2 Krumsiek, Barbara
A2 Kruse, Claudia
A2 Laville, Elisabeth
A2 Le Riche, Nina
A2 Ligteringen, Ernst
A2 Malan, Daniel
A2 Pitt-Watson, David
A2 Schulschenk, Jess
A2 Serafeim, George
A2 Tuppen, Chris
A2 Van der Lugt, Cornis
A2 Watson, Alex
A2 Wong, Peter
A2 Zadek, Simon
K1 green economy
K1 investment
YR 2012
FD 2012
LK https://wedocs.unep.org/handle/20.500.11822/32455
UL https://wedocs.unep.org/handle/20.500.11822/32455
NO 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.
DS UN Environment Document Repository
RD Sep 19, 2026