Reporting to stakeholders is crossing a transitional phase. No longer is the financial reporting standing on its own, nor is the sustainability reporting. Reactions from twenty publicly listed companies and reporting practice at leading companies worldwide show that, on a short to mid term, they expect reporting to move towards integration of sustainability and financial reporting.
Integrated reporting translates into a holistic approach to business management, closing the loop of strategy. Our publication outlines that it is important to address integrated reporting both from the management perspective (integration into management processes, including governance and controls) as well as from the communication perspective (addressing relevant stakeholders' information needs). The key insight is that integrated reporting is not about producing one document for all stakeholders, but that it is really the activity of reporting what delivers real value.
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