Robert Eccles has been trying to change the nature of corporate reporting for more than 20 years. He has been an advocate for supplementing financials with information on non-financial factors that are leading indicators of financial results – such as product development, customer satisfaction and the development of intangible assets.
The premise is those companies that do so, perform better.
Eccles is the Professor of Management Practice at Harvard Business School, the founding chairman of the Sustainability Accounting Standards Board ( www.sasb.org ) and is a member of the steering committee of the International Integrated Reporting Council. ( integratedreporting.org )