Questions related to Integrated Reporting
The website, integratedreporting.org, states the following:
"The International <IR> Framework defines integrated reporting as ‘a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation.’ Integrated reporting brings together material information about an organization’s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how the organization demonstrates stewardship and how it creates value, now and in the future.
But integrated reporting isn’t just a reporting process. It’s founded on integrated thinking, or systems thinking. Integrated thinking drives an improved understanding of how value is created and enhances decision-making by boards and management. The more integrated thinking is embedded in daily operations, the more naturally this information will be expressed in internal and external communications. On this basis, integrated thinking and integrated reporting are mutually reinforcing."
In relation to the aforementioned:
1. What should be the contents of an integrated report? Currently, the IIRC suggests 8 elements to be part of any IR. These are: organizational overview and external environment, governance, business model, risks and opportunities, strategy and resource allocation, performance, outlook, and finally the basis of preparation and presentation. Do you believe more elements should be added, or some of the aforementioned elements could be removed? On what basis do you make such a recommendation?
2. Do you believe that the contents of integrated reporting could possibly be a threat to an organization?
3. The IIRC defines capitals as "stocks of value that are increased, decreased or transformed through the activities and outputs of the organization. They are categorized as financial, manufactured, intellectual, human, social and relationship, and natural capital". Can improvements in one of the six capitals lead to a negative effect among them? For example, attempting to improve on the financial front might lead to a deterioration in the environment one. Or attempting to provide training to the company’s employees would lead to more expenses and thus a financial decline.
These are only some starting points for discussion, please feel free to add more ideas and raise further questions.
خلااعداد التقارير المتكاملة للشركات المساهمة. المتطلبات الاتجاهات سبل التطبيق لتعزيز الاستثمار اعداد دراسة متكاملة ونشرها في المملكة العربية السعودية
من يرغب في المشاركة في اعداد دراسة عن التقارير المتكاملة للشركات في لمملكة؟
My research area is financial accounting. I need to publish my research paper in any scopus indexed journal and in quick time. The publication is must for PhD submission and thus I need a journal with minimum review time.
I am working on integrated reports data, and I have noticed that it is really hard to find database related to the adoption of integrated reporting for firm and country level. So, is their anybody has an idea about the integrated reporting databases??
Many thanks in advance.
Now that <IR> has entered into its new "Breaking Through" strategic phase, many scholars and practitioners wonder if the IIRC ever achieved it previous strategic goals. With financial support of the IIRC Network falling and a lack of take-up in key strategic markets, is the IIRC doomed to fail as Flower (2015) predicted from the onset, or do we see a new strategic revival?
While there are increasing support for floating solar panels over water bodies, research on floating photovoltaic power plant assessments in the field of sustainable energy technologies and assessments are studying the negative and positive side effects, including environmental and techno-economic impacts of floating solar panel projects?
The First Global Floating Solar Conference recently stated that: floatovoltaics or floating PV (FPV) preserves agricultural farmland as it reduces the land footprint for ground-mounted solar projects, while the floating solar economic surface transformation (EST) can be defined as the $ income generated from previously unused water surface now tranformed by floating solar to generate income from power and other sources such as agronomic income from saved agricultural land (Prinsloo, 2021).
What are positive impacts of putting floating solar panels over a water body like the ocean or irrigation dams, rivers, canals (including scientific references) ?
How can the media image of the current and prospective situation of companies of issuers of securities, whose shares and bonds are valued on capital markets, be improved?
How should the reporting of issuers of securities companies be improved so that shareholders and investors operating on the markets and stock exchanges will receive more complete and necessary information about the economic and financial situation of individual capital companies?
How should the financial supervision institutions over stock exchange markets motivate capital companies to improve the issues of information practices and reporting, so that shareholders and investors receive current and complete information on the economic and financial situation of individual capital companies?
At present, the trend of increasing the scope of the publicly announced scope of information on the economic and financial situation of individual companies is predominant, so that shareholders and investors, in addition to standard information in the field of reporting, that is, publicized in the media according to certain standards of financial information given in a given financial statement format, also receive information describing the possibilities and prospects for the development of a specific enterprise, a capital company whose securities are valued on the stock exchange. As a result, shareholders and investors should be better informed about the economic and financial situation of individual companies and entire capital markets. The improvement of information standards prevailing in the media in the economic and financial situation of individual capital companies should also increase the correlation of the situation on capital markets with the economic situation in the entire economy. In this way, the probability of further global financial crises will be significantly reduced.
Therefore, I am asking you with the following query:
How can you improve the media image of the current situation of companies operating on capital markets?
Dear Friends and Colleagues of RG
I described the problem of "Anti-crisis state intervention and created in media images of global financial crisis" in the publication:
The integrated thinking concept is linked to integrated reporting and is defined as an organization’s active consideration of the relationships between its various operating and functional units and the capitals (financial, manufactured, intellectual, human, social and natural) the organization uses and affects (IIRC, 2013).
Besides, the notion of integrated thinking is akin to a system thinking perspective in accounting, which suggests that it is necessary to look within the business for evidence of interactively developed strategies and control.
So, what is the nature of integrated thinking in a real life or a real organization system ?
I am trying to integrate a modified CRIM (Conditional-Replication, Integration, Excision, and Retrieval) plasmid containing Venus gene under my promoter of interest in E. coli BW25113. After transforming Int expressing cells (from a helper plasmid) with the cloned plasmid construct by electroporation I am recovering the cells at 37 degC for 1 hour followed by incubation at 42 degC for half an hour. The incubation at 42 degC is supposed to help loose the AmpR helper plasmid (the Int expression is also known to be higher at elevated temperatures so there is a probable simultaneous integration and loss of the helper plasmid). I am selecting the KanR transformants on LBA-Kan plates. While screening for successful integration of single copy integrants of plasmid, I am getting only multiple copy integrants. Besides that we observe colonies of varying sizes on LBA-Kan plates. Can someone help me with suggestions to get single copy integrants in my case?