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Operationalising materiality – Applied guidelines on how to identify and monitor the evolution of sustainability-related material issues NEW! (ISBN: 979-12-81188-00-6)
This Guideline aims to give a direct response to the need felt by organizations to identify material information and to prepare an effective identification process, offering a tool that can be used to deepen this assessment, for the preparation of sustainability information. or for other purposes.
Management Control and Integrated Reporting. Business experiences compared (in Italian)
This work opens the door to a conceptual challenge, likely to produce many fruits: the one that involves the connection between management control and integrated reporting.
Climate risk, company financing and insurance coverage: A contextualisation and the role of non-financial information (in Italian)
This work – elaborated by the O.I.B.R. in collaboration with numerous operators in the sector – offers a broad and in-depth analysis, among the first in Italy, on the role of information related to climate risk in accessing business loans and insurance coverage. Foreword by Chiara del Prete, Chairwoman of the Technical Expert Group of EFRAG.
NIBR Reporting guidelines for Benefit Companies (in Italian)
This Guideline, finalized with the contribution of Assobenefit and the Foreword by Mr. Del Barba, President of Assobenefit, is the first example of in-depth analysis of reporting for Italian benefit companies.
Integrated Reporting for SMEs: Implementation Guidance (in Italian and English)
This is a document developed by a NIBR multi-stakeholder working group together with the WICI Global Network and in collaboration with the International Integrated Reporting Council (IIRC). It was immediately well received by the IIRC, EFAA, the South African Integrated Reporting Council and IFAC.
Guidelines on the representation of the business model in integrated reporting (in Italian and English)
The NIBR Guidelines intend to provide an analysis of the most delicate issues in the preparation of the Business Model, also offering relevant examples and a checklist aimed at assisting preparers and professionals.
Integrated Reporting (IR): Focus on Integrated Thinking, A Handbook for the Change Journey (in English)
This is a document prepared by a NIBR multi-stakeholder working group that deals with the investigation the issue of integrated thinking both from a conceptual and operational point of view.
Setting the new agenda for CFOs – World Intellectual Capital/Assets Initiative WICI (in English)
Intangibles account for an increasing share of value creation and it is therefore critical that they are properly understood, measured, integrated into decision-making and reported upon. It is also important that capital providers understand how businesses are managing their intangible assets for sustainable value creation. In our view, not enough attention is currently given to the role of intangibles in contributing to, or eroding, value. This guide will be an important step in prompting that discussion.
Wici intangibles Reporting Framework – World Intellectual Capital/Assets Initiative WICI (in English)
Based on a due process and after an international public consultation, the “WICI Intangibles Reporting Framework” (hereinafter called “the Framework”) aims to foster and facilitate reporting on how organizations create and/or identify, manage, combine and utilize their unique intangibles in order to generate value and achieve business sustainability.
Position Paper: Unlocking and revealing the value of intangibles in delivering Sustainable Development Goals (in English)
This paper has been developed jointly by the World Intellectual Capital/Asset Initiative (WICI) Global Network and the Value Reporting Foundation (VRF) for the purpose of articulating the importance of intangibles and communication thereon to help achieve the UN Sustainable Development Goals (SDGs).