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Full Description
Integrated Reporting is having a profound impact on corporate thinking and reporting. Value is being assessed on the basis of the sources of value creation used by an organisation and not through a financial lens alone. In Chief Value Officer: Accountants Can Save the Planet, Mervyn King, a global corporate governance and reporting leader, challenges some of the systemic issues preventing organisations from managing in an integrated value-creation way.The shareholder-centric governance model, currently favoured by most companies, will not result in changes to corporate behaviour that can create value in a sustainable manner. The book, therefore, firmly places the accountant in the position of changemaker - the finance professional today should be more of a value officer than a financial officer. Consequently, the Chief Finance Officer should be known as the Chief Value Officer.This book explains this new approach. It encapsulates the essential reasons for adopting integrated reporting, explains its application to date and proposes the next steps needed to achieve change that will improve business, social and environmental sustainability.
Contents
PrologueChapter 1: History of the Limited Liability CompanyChapter 2: The Ownerless CompanyChapter 3: The Duties of a DirectorChapter 4: The Exclusive and the Inclusive Approach to GovernanceChapter 5: From Financial Reporting to Corporate ReportingChapter 6: Sustainability Reporting and the Establishment of the IIRCChapter 7: Shifts in the Corporate WorldChapter 8: Integrated Thinking and the Integrated ReportChapter 9: The New OrderChapter 10: Value CreationChapter 11: The Benefits of IRChapter 12: The Role of Accountants in Creating ValueChapter 13: The Chief Value OfficerChapter 14: The Training of AccountantsAnnex 1: The International Integrated Reporting Council FrameworkAnnex 2: The Crown EstateAnnex 3: The Standard Bank of South AfricaAnnex 4: The General Electric CompanyAnnex 5: The Chartered Institute of Public RelationsAnnex 6: SanfordAnnex 7: Sun International
