An in-depth, enlightening look at the integrated reportingmovement
The Integrated Reporting Movement explores the meaning ofthe concept, explains the forces that provide momentum to theassociated movement, and examines the motives of the actorsinvolved. The book posits integrated reporting as a key mechanismby which companies can ensure their own long-term sustainability bycontributing to a sustainable society. Although integratedreporting has seen substantial development due to the support ofcompanies, investors, and the initiatives of a number of NGOs,widespread regulatory intervention has yet to materialize. Outsideof South Africa, adoption remains voluntary, accomplished viasocial movement abetted, to varying degrees, by market forces. Inconsidering integrated reporting's current state of play, theauthors provide guidance to ensure wider adoption of the practiceand success of the movement, starting with how companies canimprove their own reporting processes. But the support ofinvestors, regulators, and NGOs is also important. All willbenefit, as will society as a whole.
Readers will learn how integrated reporting has evolved over theyears, where frameworks and standards are today, and the practicesthat help ensure effective implementation--including, but notlimited to an extensive discussion of informationtechnology's role in reporting and the importance ofcorporate reporting websites. The authors introduce the concepts ofan annual board of directors' "Statement of SignificantAudiences and Materiality" and a "Sustainable ValueMatrix" tool that translates the statement into managementdecisions. The book argues that the appropriate combination ofmarket and regulatory forces to speed adoption will vary bycountry, concluding with four specific recommendations about whatmust be done to accelerate high quality adoption of integratedreporting around the world.