Integrated reporting

A better view


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Businesses today face heightened expectations around their role in society and the world, with turning a profit only one of many criteria by which performance is measured. Rising in importance is the impact a company has on its wider stakeholders, society, and even the planet. Integrated reporting, which encompasses elements of traditional financial reporting, sustainability reporting, and governance reporting within a single framework, represents a development that aims to reflect these new expectations.

A number of initiatives are under way by governmental and nongovernmental groups to develop sustainability-related frameworks, principles, codes, and management systems that will standardize the process further toward inculcating integrated reporting as a strategic imperative.