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WORKSHOP on INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION

WORKSHOP on INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION <IR> – an Untilled Field Ian Ball International Integrated Reporting Council September 2014. Who is the IIRC?. Regulators. Investors. Standard setters. Companies. Accounting. NGOs.

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WORKSHOP on INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION

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  1. WORKSHOP on INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION <IR> – an Untilled Field Ian Ball International Integrated Reporting Council September 2014

  2. Who is the IIRC? Regulators Investors Standard setters Companies Accounting NGOs Chair: Prof Mervyn King CEO: Paul Druckman

  3. Why <IR>: More than financials

  4. The Framework: Fundamental Concepts The Value Creation Process

  5. Votorantimlink <IR> to their Report 2012

  6. <IR> - Global Uptake

  7. South Africa endorses the Framework

  8. <IR> set for take-off in Singapore

  9. <IR> promoted by G100 and major Superannuation Funds

  10. Brazilian Stock Exchange calls for “Report or Explain” on Integrated Reporting

  11. European Commission hails <IR> as “step ahead”

  12. <IR> crucial part of ‘Japan’s Revitalization Strategy’

  13. Harvard Business School study hails <IR> as enabler of financial stability

  14. India: <IR> Lab backed by CII

  15. UK Guidance on Strategic Report consistent with <IR>

  16. Malaysian Prime Minister declares business take up of <IR>

  17. The World Bank implement <IR>

  18. Recommendation to G20 on <IR>

  19. Where do intangibles fit? • Why the untilled field? • Does the field have well-defined boundaries? • What count as good examples? • How do we identify the best “measures”? • The “unique story”/comparability trade-off • Intellectual capital, human capital and social and relationship capital – does the categorization work?

  20. Final Comments • Attribution theory • In reporting • In relation to outcomes • Public sector application • Initial focus of <IR> • Pioneer network • Regulation • Not yet…

  21. International Integrated Reporting Council

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