From Integrity Behaviour to Integrated Reporting Professor of презентация по теме Общие темы
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Презентация по теме From Integrity Behaviour to Integrated Reporting Professor of. Материал содержит 11 слайдов. Вы можете использовать его для подготовки к уроку Общие темы. Он будет полезен как ученикам и студентам, так и преподавателям школ и вузов. Вы можете просмотреть презентацию у нас на сайте или скачать к себе. Все материалы абсолютно бесплатны.
From Integrity Behaviour to Integrated Reporting Lecture, Integrated Reporting Event Moscow, 1 Dec 2015
Content and Summary Summary: Integrated Reporting needs Integrated Thinking Integrated Thinking needs Integrity of Leadership Integrity of Leadership needs Stewardship of Leadership
1.1 What is Integrated Reporting (IR)?
1.2 What is Integrated Reporting (IR)? Interated Reporting integrating financial, social, environmental, political Strategic Reporting On institutional s. and future Short Reporting essentials (based on details) Understandable R. for Boards and all stakeholders Value-creation R. The value and values created by the company/institution Impact Reporting The impact on and benefit for society as a whole
1.3 What is Integrated Reporting (IR)? An Integrated Report should have the following Characteristics (see IR Framework) Concise Reliable Complete Consistent Comparable
3.1 Leadership Models and their Reporting Six Leadership and Management models and their reporting: Dictatorial Leadership: «I am the highest and not accountable to anybody». No reporting of him/her (l’état c’est moi, only reporting to him/her and dictatorial control. Legalistic Leadership: «I do in reporting what the law requests.» Managerial Leadership: «I am only the top manager, I do what the shareholders want.» Opportunistic Leadership: «If new reporting standards improve my business and peers are doing it, I do it.» (extrinsic motivation) Integrity Leadership: «I want to live my values in my organisation. My integrity and reputation is my capital. Reporting shows to the outside what I aim at from my inside.» (Intrinisv motivation) Stewardship Leadership: My life, my company/organisation and the world is a gift entrusted to me as steward. I am not owner.»
3.2 Integrity Behaviour as Basis of ITh Integrated Reporting is a great new standard of holistic, responsible and strategic reporting to all stakeholders. But it deviates just to another reporting system if it is done with extrinisic motivation (see above). Intrinsic motivation comes from the heart and values of the employers and employees who deal with it. Integrity is the core virtue for Integrated Reporting! Integrity is the summary of the virtues of a person: honesty, modesty, transparency, accountability, reliability, keeping promises, no double morality, joyul engagement, thankfulness, sharing attitude.
4.1 Stewardship with Ownership The ownership structure of a company or institution influences to a great extent the integrity, responsibility and as result the reporting behaviour of the leadership. Small and Medium enterprises SMEs have the advantage that owner and manager are the same (e.g. family enterprises). The «patron» feels responsible, but needs to develop company culture of transparency. In stocklisted companies, the shareholders/stock market play a key role for reporting standards (Stock Exchange South Africa requests now IR for all their listed companies) Large international companies (MNCs, listed or not) have the challenge of complex ownership structures and manifold leaders. From an ethical perspective, also owners should see themselves as stewards: caretakers (CS: «Shareholders as Careholders»).
4.2 Stewardship without Ownership Where the role of owner and manager is separated, the manager is an employee (ev. also small minority shareholder). As such he/she should behave even more as steward than the owner (see 4.1). A steward is responsible to a higher authority: the shareholder, the state (state-owned companies), the emploees/workers entrusted, all other stakeholders in society, the nature. For believers in all world religions, the steward is responsible to God since life nd the whole world is entrusted to human beings by God to take care.
شكراً جداً (Shokran Gidan) merci thank you teşekkürler ngiyabonga baie dankie kealeboga diolch yn fawr धन्यवाद (Danyavad) 謝謝 (xiexie) asante sana gracias Спасибо (spacibo) danke grazie adube oshe dankjewel obrigado/a
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