May 2021
Intermediate to advanced
146 pages
3h 21m
English
Content preview from Twenty-First Century Corporate Reporting
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The origins of integrated reporting can be traced as far back as the 1990s when Kaplan & Norton came up with the idea of the balanced scorecard1 to present a comprehensive, multidimensional view of the financial and nonfinancial drivers of value creation by a company.
Progressive large companies, mostly European-based such as Phillips and Novo Nordisk, began to explore how to embed into their business models, the strategic thinking and planning that they believed were central drivers of or contributors to business success, competitive advantage, resilience, stakeholder trust, and long-term value creation.
Such thinking, accompanied by new metrics and balanced scorecards, was conducive to improved management decision ...