From Sustainability Reporting to Integrated Thinking
The focus on reporting to shareholders discussed in the previous chapter led at least in part to the idea of integrated reporting, which would involve bringing together financial and sustainability reporting in a single report. That happened because financial results have always been reported primarily to shareholders, and if sustainability is to be reported to shareholders, it makes sense to bring those reports together. It makes even more sense to integrate them to reduce duplication and add meaning to the events being reported upon.
An integrated report is defined in the Integrated Reporting Framework as*: “A concise communication about how an organization’s strategy, governance, ...
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