THE NEW FRONTIERS OF NON-FINANCIAL REPORTING
Infrastructure Channel dedicates the September 2017 issue to the much debated question of Integrated reporting. The interest by market analysts and investors in sustainability performance data seems to be more and more driven not only by the risks associated with poor performing companies, but also by the growth opportunities linked with sustainability leaders.
Prof. Wayne Visser describes how one of the main drivers of this trend towards responsible investment is that better sustainability performance is increasingly associated with better financial performance. The major challenge for businesses nowadays is to capture the inherent value of sustainability performance in an accurate and timely way, concludes Prof. Visser.
In an interview with journalist Mauro Meggiolaro, Prof. Pavan Sukhdev explains the real value of non-financial indicators and their drive for corporate growth. Reporting practices seem to be quickly evolving to enable companies to not only quantify impacts across multiple dimensions of wealth, states Prof. Sukhdev, but also to measure stakeholder value creation on a monetary basis enabling comparison with traditional financial reporting practices.
This monthly issue features also a letter by Atlantia’s CEO, Giovanni Castellucci, commenting the company’s 2016 Integrated Report which is published in its entirety herein.