16
Paper publications in the nature of newsletters and printed
reports related to the subjects of corporate reporting on
enterprise value creation, integrated thinking and
integrated reporting, and sustainability accounting
standards
35
Business research on corporate reporting and sustainability
issues, including the disclosure and performance of
businesses and industries; business reporting on performance
of businesses and industries using integrated reporting,
integrated thinking, and sustainability accounting
standards; providing business information relating to the
use of corporate reporting frameworks and sustainability
accounting standards, the materiality of sustainability
accounting issues to enterprise value creation, and
sustainability accounting key performance indicators for
businesses and industries via a website; providing business
information relating to the use of integrating the reporting
of financial data and non-financial data relevant to
enterprise value creation via a website; business advocacy
services pertaining to integrated thinking, namely, the
concept for businesses to consider both financial and
non-financial drivers of value in their strategy,
governance, and risk management; business development of
corporate reporting principles and guidance, including
voluntary standards for sustainability accounting
performance of businesses and industries; business
development of standards related to the materiality of
sustainability issues with respect to enterprise value
creation
36
Providing financial consulting and quantitative modeling of
financial and sustainability data to inform financial
portfolio valuation, financial instruments and products
using the suite of integrated reporting capitals and/or
sustainability accounting standards in their formulation or
as a benchmark or as part of research for investment;
providing an integrated approach to financial and
sustainability research, indicators, or metrics for the
purposes of financial evaluation of investments; development
of financial products, namely, stock indices and funds that
rely upon financial and sustainability data to inform
groupings, ratings and rankings
41
Electronic online publication of non-downloadable reports
related to integrated reporting, integrated thinking, and
sustainability accounting standards; education and training
services, namely, offering courses to educate financial and
sustainability professionals with regard to use of the
sustainability standards in research and reporting; on-line
publication of downloadable reports related to integrating
the reporting of financial data and non-financial data
relevant to enterprise value creation; education and
training services, namely, offering courses or materials
related to integrating the reporting of financial data and
non-financial data relevant to enterprise value creation
42
Accreditation services, namely, setting and providing
standards for corporate reporting; providing temporary use
of online applications and software tools for reporting,
both traditional financial information and sustainability
information related to enterprise value creation;
development of online applications and software tools for
use in integration of financial data and non-financial data
relevant to enterprise value creation
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