Reference no: EM132452831

Questions:

Question 1. Why do companies report on non-financial dimensions of their business? TWO-page maximum.

Question 2. What different frameworks and standards are available to Danone for reporting non-financial information? There are four standards (GRI, IIRC, SASB, and company specific standards, in this case Danone's). List and analyze eight takeaways. One takeaway is corporate culture, for example. Draw at least three overall conclusions from your analysis. You may want to use a table with the four major reporting standards and list pros and cons for each. Using single spacing (can be done with bullet points and tables). FOUR-page maximum.

Question 3. What are the key differences between Danone's view and the IIRC's view on integrated financial reporting (IR)? How important are these differences to a company's reporting process?

Question 4. What are integrated KPI and why is it so difficult to develop good ones?

Question 5. If you had to develop integrated KPIs for any of Danone's capitals, which one would you select? Why? What do you think about the notion of capitals?

Question 6. Would you advice Danone to monetize its capitals to report the process of value creation by the company? What would be your pros and cons? What is the value creation process of integrated reporting? For whom? For what? Concerning monetization, do you prefer quantitative or qualitative metrics? Why? How can intangibles such as human capital be valued?

Question 7. If you were Laura Palmeiro, what would you decide and why?

Question 8. Suggest (either in table or bullet point format) improvements to Danone's report. This should be on the last two pages of the body of your report.