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Competence Center for Integrated Reporting


The Institute of Public Finance, Fiscal Law and Law and Economics at the University of St.Gallen (IFF-HSG) founded the Competence Center for Integrated Reporting (CCIR) in early 2015. We focus on Integrated Reporting from an accounting (including a management accounting) and communication perspective, in order to meet financial and non-financial stakeholders’ requirements.

Why Accounting?

A more integrated approach will be the future of international accounting and gradually of national accounting as it summarizes all relevant information of various components of a corporate report. Integration is even more relevant from an internal perspective. A silo mentality that is still reality in many firms has negative consequences. By switching from silo mentality to integrated thinking and acting, companies can become more successful. See our opinion paper in cooperation with PwC Switzerland for further information.

Why Communication?

Communication is vital for becoming more integrated. Many soft factors can only be disclosed via communication, therefore one needs to find ways and means of an integrated approach to communicate soft factor KPIs. Understanding hard factors requires interpretation and hence communication, too. A truly integrated management approach is represented in the application of a multidimensional Performance Management System (PMS). Such a management system is of no use if a common understanding of relevant Key Performance Indicators (KPIs) and the relationship between different stakeholder issues is missing. This shared understanding is created via smart communication.

Opinion Paper

We have analyzed how integrated Swiss companies think and act in a joint study of PwC Switzerland and the University of St.Gallen. Based upon the results of the study we have identified success factors and developed recommendations for the implementation of an efficient and modern Performance Management System and Stakeholder Management based upon still existing expectation gaps. The study was addressed to decision-makers and hence directed to Chief Financial Officers and members of the Board of Directors as well as to the Heads of Finance, Controlling and Accounting of leading Swiss companies.


We can help you with establishing Integrated Thinking, Acting and Reporting within your organization. In our understanding, a well-structured report is nice but a coherent materiality determination process and the application of useful frameworks and management tools for nonfinancial information are « conditio-sine-qua-non » for becoming more successful as an organization in the long term.

We also offer inhouse consulting and an independent analysis of your current reporting and management approach.

Before contacting us, you might think through the following questions:

  • Do you as well as your investors and stakeholders know what you stand for?
  • Do you consider all the material inputs affecting your longer term viability?
  • Do you provide narrative evidence for the interdependencies between the capitals and how they affect value creation?
  • Do you manage what you measure?
  • How integrated is the thinking in your company and the respective decision-making processes?
  • And: Do your current reports to the market answer these questions?


Vorlesung Integrated Reporting und Corporate Communication

In unserer Vorlesung “Integrated Reporting und Corporate Communication” vermitteln wir einen Überblick über das aktuelle Umfeld der Unternehmensberichterstattung und Unternehmenskommunikation. Ziel ist es, ausgehend von den derzeitigen regulatorischen Entwicklungen in der Unternehmensberichterstattung und den konkreten praktischen Herausforderungen, die finanzielle und nichtfinanzielle Berichterstattung der Unternehmen analysieren, kritisch würdigen und sowohl Nutzen als auch Herausforderungen beschreiben zu können. Im Rahmen von Gruppenarbeiten haben die Studierenden im Herbstsemester 2020 einerseits verschiedene Unternehmensberichte unter spezifischen Fragestellungen analysiert, andererseits auch übergeordnete Themen zur intergierten Berichterstattung bearbeitet. Sie haben das teilweise derart hervorragend gemacht, dass wir Ihnen die vielfältigen, spannenden und praxisrelevanten Ergebnisse nicht vorenthalten wollen und präsentieren Ihnen hiermit die besten Arbeiten. Wir wünschen Ihnen eine inspirierende Lektüre und freuen uns, wenn wir Sie bei der Umsetzung Ihrer eigenen Ideen in der Praxis unterstützen können.