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LC | Integrated Reporting for SMEs

Integrated Reporting in SMEs


Introduction

This Learning Community will continue into the second semester of this academic year and has space for a few more students.
Integrated Reporting (IR) involves logically combining financial and non-financial information in external reports. It is a conceptualisation of the idea that value is made up out of more than financial capital alone and that organisations should report about the use of all capital that is involved in the value creation of their businesses. It especially addresses concerns regarding the sustainability of corporate activities in relation to financial performance.

Integrated Reporting is a voluntary activity at large. However, quite specific guidelines have been developed through the years, especially by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). These guiding initiatives are predominantly aimed at larger and listed companies. SMEs, however, cope with similar questions regarding the reporting of nonfinancial information in a coherent manner. This Learning Community aims at acquiring knowledge about the best way in which SMEs can integrate the formal message to their stakeholders and applying that knowledge in practice.


For: BSc and MSc students from all study programmes within FEB
Lecturer involved : Dr. T.A. (Teye) Marra
External business contacts involved: tbd


Main benefits

Learning outcomes:

  • Learn what IR is about and why it is of interest in general and to SMEs in particular;
  • understand and apply “the” framework for Small and Medium-sized Enterprises (SMEs) for making Integrated Reports;
  • prepare a preliminary integrated report for a SME.

Skills covered:

Develop your discussing, analysing, and presenting skills related to topics like Financial Accounting and Reporting, Corporate Social Reporting (CSR), Economic, Social and Governance (ESG) reporting, and Sustainability, with a focus on SMEs.


Schedule and Time Investment

This LC will take around 4 hours of your time a week. Meetings of two hours are in principal scheduled every two weeks during the second semester, but not during exam periods. We preferably meet around lunch. A schedule will be made available soon. The first session is planned in the third week or so of the semester.


Interested?

Sign up via the blue button below!

You are welcome to attend an information session about this Learning Community on February 8th, at 16.00 h. in room 5411-0123. Dr. Teye Marra is available for questions and will provide any other information you may need to decide whether to participate in this Learning Community.

If you have any questions or for more information, feel free to contact Marjan van Ittersum: a.g.t.van.ittersum-leegte@rug.nl.

Laatst gewijzigd:17 januari 2018 11:58