Publications

Below are publications relevant to WICI and its member organizations. Please browse the other sections for other documents/information related to WICI.

Comments on Exposure Draft ED/2009/6 Management Commentary
February 28, 2010
WICI Comments on IASB Exposure Draft

ECRA Position Paper
February 12, 2010
This explains activities of ECRA, since WICI is a partial member of ECRA (European Combined Reporting Alliance)

Comments on EC workshops (Japanese/English)
February 12, 2010
WICI comments on EC workshops

Link to EC Workshops
February 12, 2010
Details of EC workshops are included here

Focus Groups and MDA Proposed Disclosures
January, 2009
This paper investigates professional and nonprofessional investors’ use of the Management Discussion and Analysis (MD&A) portion of the corporate annual report. The researchers investigated alternative structures for the MD&A, comparing the standard format currently used by companies to a “tagged” format that mimics XBRL. Please note that this is a draft or preliminary working paper.

Impact of information tagging in MDA on investors decision making
January, 2009
This study focuses on identifying the information requirements of both professional and non-professional investors with a specific focus on the information most desirable in enhancements to the MD&A. Please note that this is a draft or preliminary working paper

Key Performance Indicators: A step in the direction of business reporting transparency
Grant Thornton, 2009

ICGN Statement and Guidance on Non-Financial Business Reporting
December, 2008
In this report, the ICGN calls for more integration of non-financial business information in financial statements as an important tool to enable well-informed investment decision-making.

Count me in - The readers take on sustainability reporting
KPMG and SustainAbility (conducted by GRI), Summer 2008

Environmental, Social, and Governance Factors at Listed Companies – A Manual for Investors
CFA Institute Centre for Financial Market Integrity, 2008

Key Performance Indicators for Environmental, Social and Governance Issues
DVFA-Society of Investment Professionals in Germany, 2008

EBRC/Knowledge@Wharton Survey No. 1, 2008
EBRC/Knowledge@Wharton Survey No. 2, 2008
The Enhanced Business Reporting Consortium and Knowledge@Wharton at the Wharton School teamed up to study the information needs of investors and how they prefer to receive that information and how companies can improve the quality and delivery of their business reporting

Principles for Effective Communication of Intellectual Capital
European Federation of Financial Analysts Societies, 2008

Management incentives and strategy
Trends, business drivers and metrics across 20 sectors
JP Morgan, 2008

Recasting the reporting model
PricewaterhouseCoopers, 2008

Online reporting brochure
"Practical proposals for reporting corporate performance online"
Report Leadership, 2007

Report Leadership brochure
"Main document summarizing what we have done and why we have done it"
Report Leadership, 2006

Generico Annual Report
"Practical examples of how some of our thinking can be put into action"
Report Leadership, 2006