How to Measure Sustainability Efforts

Four Frameworks-IC-ESG-Accounting-IIRC

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”

Reviews of U.S. Integrated Reporting

first footsteps in a new field

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”

Three Reasons Why Intellectual Capital Is Bad for the IIRC

thinking about intellectual capital and the IIRC

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”