Reporting Insights 10/2024
Center for Corporate Reporting (CCR)
The member-based center of stakeholder excellence and value creation.
2024 marks a milestone for the Center for Corporate Reporting (CCR): This is the 25th? edition of “The Reporting Times” which is issued twice a year. The Gesch?ftsberichte-Symposium took place for the 15th time. And for ten years now, the CCR has been supporting its members as an independent knowledge platform. These successes are only possible thanks to the valuable support of the authors and speakers from business and academia, the readers of the CCR publications, the participants at the CCR events, and last but not least, the loyal members and committed partners. Thank you for all the dialogue and trust!
Catch a first glimpse into the current issue of our Newspaper below or find the complete issue here.
We wish you an inspiring read,
Your CCR-Team
Nature is the new climate: a practical way of adopting nature-related financial disclosures
The verdict is in: nature is the new climate. With natural capital supporting half of global GDP, corporations are expected to fully integrate nature into their business plans.
By Antonio Carrillo ( 拉法基 )
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Nachhaltigkeitsreporting – reiner Kostentreiber oder auch Chance für eine zukunftsweisende Unternehmenssteuerung? (German only)
Nicht nur die Abteilungen für Nachhaltigkeit und das externe Reporting, sondern auch das Controlling sollte eine zentrale Rolle bei der Umsetzung der regulatorisch geforderten Berichterstattung spielen. Insbesondere in Anbetracht der neuen verpflichtenden Anforderungen an die externe Berichterstattung in der EU ist es an der Zeit, das Nachhaltigkeitsmanagement ganzheitlich aus der Perspektive des Controllings neu zu denken.
von Jens Reissmann
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Implementing human rights due diligence
The UN Human Council plan was clear: “establish universally applicable Guiding Principles to prevent and remedy business-related human rights harm”. This began in 2011 when the UN Human Rights Council endorsed the UN Guiding Principles on Business and Human Rights (UNGPs), outlining companies’ responsibility to respect human rights. The OECD updated its Guidelines for Multinational Enterprises in 2023, further extending these expectations globally.
By Gerardo García Martínez ( 乔治费歇尔 )
Future scenarios for corporate reporting and stakeholder dialogue
Corporate reporting is rapidly evolving, influenced by environmental, societal, technological, and managerial trends. The Corporate Reporting Monitor, launched in 2019 by the Center for Corporate Reporting (CCR) in collaboration with leading academic institutions, serves as a strategic guide to master these changes. Reimagined as a “Future Lab” in 2022, it explores future scenarios for corporate reporting and stakeholder dialogue. Specifically, the study has resulted in three distinct scenarios — the “Public Value Report”, “Reporting without a Report”, and “Report-on-Demand”— each representing conceivable but radical ideal types. While distinct in their approaches, these scenarios highlight the diverse and potentially transformative paths corporate reporting could take.
By Christian Pieter Hoffmann , Dr. Sandra Binder-Tietz ( Center for Research in Financial Communication ) and Anna Kremer ( Center for Corporate Reporting (CCR) )
Sustainability reporting: First impressions from the Swiss legislation
During the 2024 AGM season, the largest listed companies in Switzerland – with at least 500 employees and annual sales of more than CHF 40 million – had to prepare a sustainability report and submit it for shareholder approval.
By Vincent Kaufmann ( Ethos )
Staying the Course in a World Upside Down
Boards have important new roles in helping corporate companies navigating in an unstable world. First, overseeing that sustainability is fully embedded across the business from strategy to operations, and consequently that the company is “future fit” with a positive contribution to stabilising the ethical compass of the world.
By Lise Kingo
What for??Materiality analysis as the starting point for sustainability reporting and as a driver of transformation
The materiality analysis is of central importance for the preparation of a sustainability report. At the same time, it also forms the basis for dealing with important sustainability issues within the company. Prompt implementation of the double materiality in line with the European requirements is therefore essential for transformation and reporting.
Read these and other exciting articles at www.reporting-times.com or order the print version of The Reporting Times at [email protected].
The journal "The Reporting Times" was launched in 2012 with the aim of presenting the latest developments, controversial topics and scientific findings in the field of reporting. The content is aimed at corporate executives, capital market decision-makers, standard setters, and other relevant stakeholders. "The Reporting Times is published by the Center for Corporate Reporting (CCR).
In terms of content, "The Reporting Times" presents itself with recurring columns, interviews and articles on external as well as internal reporting and addresses the interplay with topics such as strategy, leadership, reputation, risk management and corporate governance, reputation, risk management and corporate governance. Corresponding experts and opinion leaders have their say on the main topic of each issue.
All content is intended to strengthen knowledge transfer in the corporate reporting community.
Thank you for including us in the 25th issue of #TheReportingTimes! We're thrilled to be part of such a publication alongside so many great partners. Looking forward to reading all the insightful articles!