EY, Delta Lloyd, Robeco

EY, Delta Lloyd, Robeco

Creating Social Value with Integrated Reporting
"One of the greatest challenges faced by corporations across the globe is how to measure, report and create value. There is an increasing recognition that value creation is only partially captured by a company's financial statement. Intangible assets (like brand value, reputation, or human capital) or externalities (like carbon emissions or other forms of pollution) are often not recognized as material aspects of value creation and left out a company's financial accounts. This breakout session will be centered around the emergent concept of Integrated Reporting (<ir>), an international initiative set up to advance the integration of financial and non-financial performance reporting and value creation. Delta Lloyd will serve as case company to illustrate and critically assess current challenges faced in the design and implementation of 'integrated thinking'. Panelists representing consulting & assurance services (EY) and investors (Robeco) will reflect on these challenges, provide their views for possible directions and build an interactive session around questions like:

  • What are the major drivers and obstacles behind the adoption of IR?
  • How does IR affect the concept of a company's value creation, especially for its social capital?
  • What is the impact of IR on external parties, i.e. assurance providers, financial intermediaries and firm's stakeholders?
  • What are possible strategic implications of IR on macro-level societal challenges, as well micro-level local communities?  

Useful references in preparation of this break-out session are the following: