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

WICI Intangibles Reporting Framework version1.0

September 22, 2016

WICI has published “WICI Intangibles Reporting Framework Version 1.0” after the public consultation. Between consultation period from Feb 15th, 2016 to May 16th, 2016, WICI received 16 submissions. Respondents by regions are from Europe, UK, US and Japan. Attributes of respondents are global reporting standard setters, business reporting networks, international audit firms, academics and consultancies.
WICI has assessed the comments and finalized WIRF ver.1.0.

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WICI_Intangibles_Reporting_Framework version 1.0

WICI Intangibles Reporting Framework Version 1.0 Consultation Draft

Feb 15, 2016

WICI has published “WICI Intangibles Reporting Framework Version 1.0 Consultation Draft” to further enhance the reporting on intangibles information and metrics.   WICI is seeking comments on all aspects of the Framework from All stakeholders.Public consultation has started Feb 15th, 2016 ending May 16th, 2016.

[external links]
WICI Consultation Questions

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Survey of Integrated Reports in Japan 2014 Integrated Reporting Advisory Group KPMG in Japan

October 1, 2015

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WICI EUROPE-WICI ITALY – Analysis of the Comment Letters to IIRC CD by Top 50 Players on key questions

July 1, 2014

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Slide presented at IC 10 conference

June 26, 2014

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WICI Initiative: An Update

Comment Letter on the ESMA Consultation Paper on Alternative Performance Measures

May 21, 2014

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ELECTRICITY SECTOR KPIs PROPOSED by NIBR

February 14, 2014

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Connectivity Background Paper

July 15, 2013

[Document Download] IR Connectivity background paper

WICI Comments on IIRC Draft Consultation Framework

July 15, 2013

[Document Download]
- WICI Global
- WICI Europe

WICI – Comment Letter on the EC Green Paper on Long Term Financing

June 25, 2013

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WICI comments posted to GRI “The sustainability content of integrated reports –a survey of pioneers”

June 3rd, 2013

The comments of WICI Global (Takayuki Sumita, WICI Global Chariman) and Ami Pawlicki ((AICPA, next WICI Global Chairman from July 2013) had posted to the GRI report of “The sustainability content of integrated reports –a survey of pioneers” (the research into the emerging trends and pioneering practices of integrated reporting)with the other 7 experts.

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NIBR – Comments on the DP Disclosure Framework by EFRAG

December 31, 2012

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WICI comment on G4

October 10, 2012

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GRI HP 

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WICI Comment on the IIRC Discussion Paper

December 21, 2011
WICI Comment on the IIRC Discussion Paper and two supporting documentations are submitted.

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WICI Comment on the EC internal market consultation

January 28, 2011
WICI Comment on the EC internal market consultation is submitted.

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WICI Concept Paper

January, 2011
WICI Concept Paper is published.

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Accompanying material for WICI Concept Paper

January, 2011
WICI Framework is described here.

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Standard KPIs for All Industries

November 25, 2010

Standard KPIs for all industries developed by Gartner /EBRC KPI Initiative are published.

[external links]

WICI Comment on the proposed reform of the EU Transparency Directive

August 23, 2010
WICI Comment on the proposed reform of the EU Transparency Directive is submitted.

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The Journey to Better Business Reporting

June 23, 2010
KPMG Australia published a booklet about business reporting. It gives you a summary of why it is now business reporting and some examples of early adopters. Click here to download.

[external links]

Concept Paper on WICI KPI in Business Reporting ver.1

June, 2010
We think that it is important to provide KPIs as factors which impact the corporate value creation and integrate them into business reporting to make the data and information more accessible, comparable and credible. This paper introduces features of WICI KPIs and we will develop them based on this concept.

[Document Download]

Examples of KPIs (DRAFT)

June, 2010

WICI KPIs of three industries (pharmaceutical, automobile and electronic component) and case studies of each industry are included here.  

WICI KPI

Comments on Exposure Draft ED/2009/6 Management Commentary

February 28, 2010
WICI Comments on IASB Exposure Draft

[Document Download]

ECRA Position Paper

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

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Comments on EC workshops

February 12, 2010
WICI comments on EC workshops

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Link to EC Workshops

February 12, 2010
Details of EC workshops are included here

[external links]

WICI Europe – Comments on IASB Management Commentary ED

February 1, 2010

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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.

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Impact of information tagging in MDA on investors decision making

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.

[Document Download]

Key Performance Indicators: A step in the direction of business reporting transparency

2009
Grant Thornton

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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.

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Count me in – The readers take on sustainability reporting

Summer 2008
KPMG and SustainAbility (conducted by GRI)

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Environmental, Social, and Governance Factors at Listed Companies – A Manual for Investors

2008
CFA Institute Centre for Financial Market Integrity

[Document Download]

Key Performance Indicators for Environmental, Social and Governance Issues

2008
DVFA-Society of Investment Professionals in Germany

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EBRC/Knowledge@Wharton Survey

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

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Principles for Effective Communication of Intellectual Capital

2008
European Federation of Financial Analysts Societies

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Management incentives and strategy

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

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Recasting the reporting model

2008
PricewaterhouseCoopers

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Online reporting brochure

2007
"Practical proposals for reporting corporate performance online" Report Leadership

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Report Leadership brochure

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

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Generico Annual Report

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

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