The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality

Chapter 10Four Recommendations

In this book, we have taken stock of the integrated reporting movement's state of affairs. Given its current level of adoption, the accelerators in place, and its present visibility, it is unlikely that the movement will disintegrate any time soon. But persistence is a necessary, not sufficient, condition for progress. Members of the integrated reporting movement want tangible, substantive changes in corporate reporting practices to influence resource allocation decisions in companies and markets. By fostering a broader, longer-term view in these decisions, they hope to help create a more sustainable society.

As discussed in Chapter 4, exactly what the movement's strategies and priorities should be in order to achieve these goals is the subject of an ongoing debate among its participants. Many necessarily pursue individual goals that do not map directly onto those of the International Integrated Reporting Council (IIRC). Participants must balance their activities—and in particular, the extent to which they should expend resources—in collaboration with each other.¹ Adding to the social movement's collective but sometimes conflicting conversation, interested observers will express their opinions about who should be doing what. As both actors in and observers of the movement, we have our own views of what should be considered the critical issues facing integrated reporting today and how to address them. To be clear, these are our personal views; the ...