In this speech, delivered to the Meeting of the Experts Group on Disclosure of Non-Financial Information by Companies, Dr. Steve Waygood discusses the need for greater levels, and uniformity, of discloure by companies on non-financial issues in order to better ensure long-term, sustainable, value creation for both investors and their investee companies. Dr. Waygood goes on to address four key questions regarding how and why to proceed with this aim, and sets out Aviva Investors' position.

A world-first integrated reporting guidance document was unveiled by Professor Mervyn King in Johannesburg today (Tuesday).The document offers direction to the 400 companies listed on the JSE; companies that are obliged to produce an integrated report for their current financial years.

Our two main recommendations are to reword and extend the Combined Code so that it truly encompasses the responsibilities of investors alongside those of boards and better reflects cultures, values and behaviours in the assessment of risk and allocation of rewards 

As Maplecroft launches its Human Rights Risk Report 2009, mapping human rights risk to business in 196 countries worldwide, it is clear that the need for risk mitigation by business is greater than ever. Building on three years data and analysis, Maplecroft’s research paints a gloomy picture of human rights globally on the 60th Anniversary of the signing of the Universal Declaration of Human Rights, calling into question many governments’ commitments regarding the protection of human rights, as well as the role of business in respecting human rights within their sphere of influence.