1. Held in partnership with Creating Connections

2. Held in partnership with Creating Connections This document has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this document without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this document, and, to the extent permitted by law, PwC, IIRC or their licensors do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this document or for any decision based on it. Copyright 2014. All rights reserved. Permission is granted to make copies of these slides, provided that all logos, disclaimers, copyright notices and acknowledgements on the slides are retained, and each copy bears the following credit line: "Copyright 2014. All rights reserved. Used with permission of the IIRC and PwC.“ In this document, PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. IIRC refers to the International Integrated Reporting Council. Acknowledgements of third party source materials are contained on the relevant slides.

3. Held in partnership with Creating Connections The Corporate Reporting landscape How the CRD can help business with complexity and challenges Mary O’Malley Vice President, Environment and Sustainability, Prudential Financial

4. Held in partnership with Creating Connections Overview  Poll: How much of a challenge is the reporting landscape?  Business perspective from Prudential Financial  The Corporate Reporting Dialogue – purpose and perspectives from the panel  Questions from the chair  Your feedback on priorities for the CRD  Questions from the audience  Conclusions

5. Held in partnership with Creating Connections Your panel  Paul Druckman CEO, IIRC  Michael Meehan CEO, Global Reporting Initiative  Gary Kabureck Board member, IASB

6. Held in partnership with Creating Connections Corporate Reporting Dialogue Participating organizations have:  A common interest in Integrated Reporting  Significant international influence on the corporate reporting landscape By working together towards a common goal, participants aim to improve the quality and consistency of global reporting.

7. Held in partnership with Creating Connections What is the Corporate Reporting Dialogue? The CRD is a response to market calls for alignment and a reduced reporting burden Principal aims To communicate the direction, content and development of reporting frameworks and standards To identify practical ways to align and rationalize requirements To have a common voice on areas of mutual interest

8. Held in partnership with Creating Connections Participants in the Corporate Reporting Dialogue CDP Climate Disclosure Standards Board Financial Accounting Standards Board Global Reporting Initiative International Accounting Standards Board International Integrated Reporting Council International Public Sector Accounting Standards Board International Organization for Standardization Sustainability Accounting Standards Board Dialogue

9. Held in partnership with Creating Connections Corporate Reporting Dialogue  Questions Ask your questions on the App

10. Held in partnership with Creating Connections Corporate Reporting Dialogue  What do you think are the priority actions for the Corporate Reporting Dialogue? Complete the survey in the app

11. Held in partnership with Creating Connections Corporate reporting landscape Conclusions

12. Held in partnership with Creating Connections