The Integrated Reporting Movement

The Integrated Reporting Movement

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An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reportinga€™s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementationa€”including, but not limited to an extensive discussion of information technologya€™s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directorsa€™ a€œStatement of Significant Audiences and Materialitya€ and a a€œSustainable Value Matrixa€ tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.91 Importantly, GRI helped support the IIRCa#39;s mission by adding a section to its website to demystify the relationship between GRI Guidelines and the IIRC Framework. From GRIa#39;s perspective, sustainability reporting and integrated reportinganbsp;...

Title:The Integrated Reporting Movement
Author:Robert G. Eccles, Michael P. Krzus
Publisher:John Wiley & Sons - 2014-10-20


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