Here’s the latest in my series of analyses about U.S. integrated reporters. AEP is an electric utility based in Ohio that serves customers in 11 states. Its Corporate Accountability Report is a supplement to its annual report but is featured on its investor relations home page. Continue reading “AEP’s Integrated Report”
If you have the challenging job of explaining how to explain the intersection of business and sustainability efforts, you’ll want to learn what we’ve been doing in the field of knowledge intangibles. The intangible capital world sees knowledge as the new oil, in all the best ways.
Why is knowledge the new oil and what does that have to do with sustainability measures? Continue reading “How to Measure Sustainability Efforts”
Smithfield is the world’s largest pork processor and hog producer. The company is based in the U.S. but also has operations in Europe and Mexico. I recently took a look at their most recent integrated report. Continue reading “Review of Smithfield Foods Integrated Report”
Integrated reporting is just getting started in the U.S. As a long-time practitioner of the multi-capital model, I have seen the benefits of this model. To date, most of my clients have been using this approach for internal purposes (like growth, performance and value creation) but not for external reporting. So I am glad to have examples in the public sphere. And I decided that it would help advance U.S. practice to create a directory of companies that are using principles of integrated reporting here. Continue reading “Reviews of U.S. Integrated Reporting”
It’s happened to me twice this week. I found myself explaining what intellectual capital is and is not. It’s nothing new. But I decided to go on the record. So here goes….
I am a huge admirer and supporter of the work of the International Integrated Reporting Council (IIRC). It has been a huge influence on my work. And I love that there is a lot of fluidity and creativity in how each company applies the ideas in its own context.
But I have to admit to frustration about the use of the phrase “Intellectual Capital” to describe organizational knowledge in the IIRC Framework. Continue reading “Three Reasons Why Intellectual Capital Is Bad for the IIRC”