Human capital, integrated thinking and Accounting conventions
MI’s Lead on Integrated Reporting is MI Cpuncil member, Nick Shepherd, an accountant and ex-CEO, who has been researching different approaches to company reporting, particularly in terms of how intangibles are reported and what explains the difference between asset value and market capitalisation. Nick has kindly provided one of his own articles here on “Integrated Reporting: Will It Make a Difference?“, which is in IFAC’s ‘Top 10’.
….. plus some useful links to other relevant articles with a brief introduction to each.
“Integrated Thinking and Investor Clientele” published January 14th 2014, Authored by George Serafeim, Harvard University – Harvard Business School. Academic article that discussed the linkage between integrated thinking and measurable impact on investor longevity through increased dedicated investors and fewer transient.
“Understanding investors: the changing corporate perspective” published by ACCA (Association of Chartered Certified Accountants) in UK as part of the Accountants in Business series. The ACCA is a progressive accounting body that publishes many valuable studies looking beyond traditional accounting.
“Integrated thinking – an exploratory survey” published by the South African Institute of Chartered Accountants. South Africa has been an “early adopter| of many of the ideas of integrated reporting and this survey report provides some great insight into “learning’s” to date in that country.