Smarter-Companies Blog

Mary Adams

The End of Accounting and the Beginning of Intangibles Accounting

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Added by Mary Adams on December 19, 2016 at 11:00AM— No Comments
Mary Adams

Corporate Value Drivers -  Closing the Intangible Information Gap

The intangibles information gap isn't going away. In fact, it keeps growing. It's the undercurrent of a lot of conversations about corporate value drivers, integrated reporting and even ESG.  So I figured it was time to review the latest data. 

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Added by Mary Adams on December 01, 2016 at 11:00AM— No Comments
Mary Adams

Three Paths to Integrated Reporting in the U.S.

Integrated reporting is still emerging in the U.S. It's a mostly bottom-up phenomenon with individual companies forging their own path. I explored these journeys in a report I released a few weeks ago. Now that I've had time to digest the findings, I am seeing three basic approaches.  

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Added by Mary Adams on October 27, 2016 at 11:00AM— No Comments
Mary Adams

Samsung and Apple - Contrasting Value Creation Models

Apple and Samsung are the leading global smartphone brands. They sell products that essentially do the same things. But ask just about any consumer and they'll tell you that the companies are radically different. This post explores these two companies using an integrated capital model to explore how and why these differences exist. 

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Added by Mary Adams on October 25, 2016 at 11:09AM— No Comments
Mary Adams

Samsung's Value Creation Model

As promised, here is a summary model of how Samsung creates value. It's meant to be a companion piece to the post I wrote last week on Apple. Next week I'll compare the two. 

Of course, between the time I said I was going to research this post and now, Samsung's Note 7 crisis escalated and the company ended up halting production of the product. 

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Added by Mary Adams on October 18, 2016 at 11:01AM— No Comments
Mary Adams

Apple's Value Creation Model

In follow up to my post on developing value creation models, I thought I would try to create some examples using familiar companies.  This first example is for Apple. 

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Added by Mary Adams on October 06, 2016 at 03:51PM— No Comments
Mary Adams

Join Mary Adams at The Future of Corporate Reporting

 

Join Smarter-Companies and

Companies, Shareholders and Corporate Reporting Trailblazers in

Leveraging Transparency to Build Brand & Stakeholder Value

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Added by Mary Adams on September 27, 2016 at 04:31PM— No Comments
Mary Adams

How to Develop a Corporate Value Creation Model

The phrase value creation gets thrown around a lot lately.  At a fundamental level, the purpose of every company is to create sustainable value for shareholders and stakeholders. 

Value creation is at the heart of the integrated reporting framework from the IIRC. And the latest intellectual capital model from WICI. These models and the dozens that have come before them are all helpful introductions to the concept of value creation.

The problem is that these models are all generic. They tell you that there are categories of capitals that every company has. It's much more powerful to take the concept a step further and identify the actual capitals that a specific company has. 

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Added by Mary Adams on September 27, 2016 at 11:42AM— No Comments
Mary Adams

Taking Integrated Reporting Online

More and more companies in the U.S. are beginning to combine their financial, intangible and sustainability stories into a single integrated report. This innovative approach to reporting content is also leading to innovative means of presentation, including robust online interactive reports. 

In a recent study I completed of ten U.S. integrated reports, seven of the ten companies provided a web presentation of their report:

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Added by Mary Adams on September 20, 2016 at 11:21AM— No Comments
Mary Adams

12 Questions for Integrated Reporting Consulting

I just finished an analysis of ten U.S. integrated reports. It was an iterative process, reading all of them and then trying to distill down the unique differences among them.  I got it down to twelve factors. 

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Added by Mary Adams on September 13, 2016 at 11:00AM— No Comments