Recent posts on IIRC
After long anticipation, integrated reporting is gaining momentum, a fact that will be aided by the release of new guidelines by both the International Integrated Reporting Council (IIRC) and Global Reporting Initiative (GRI) in 2013.
In order to gauge progress in the field and identify current best practices as these developments take shape, Framework has produced The State of Integrated Reporting: Innovation and Experimentation in the Merging of ESG and Financial Disclosure, a new study comparing disclosures self-identified as integrated by 12 global companies.
What exactly is integrated reporting, and can it work for your company? Learn the latest on this important new communication format by reviewing our new research and joining us for a discussion with some of the field’s pioneers:
Sustainability leaders discuss the function and future of materiality analysis
Part three of our materiality blog series
In the previous segment of our materiality blog series, we analyzed GRI reporting criteria to determine whether materiality analysis is truly an integral component of a report based on the GRI G3 Sustainability Reporting Guidelines. We found that while the language in the GRI Guidelines strongly encourages the use of materiality, there is no formal requirement for companies to follow any particular analysis process.
Extending our inquiry, we reached out to sustainability professionals at companies currently using the GRI Guidelines—hoping to better understand the perceived role of materiality analysis within corporations themselves.
A powerful tool
In speaking with best-practice leaders, including representatives from Timberland, EMC, and Intel, we posed the following questions:
Have you conducted a materiality analysis within your company? If so, how?
Do you believe that materiality analysis has… More