The Integrated Reporting Movement

Changes in the relationship between business and society and legal systems globally are leading to demands for different, more holistic and integrated reporting mechanisms that look beyond financial outcomes, and extend towards the inclusion of reporting in terms of social, as well as environmental outcomes of an organization. The authors of this book recommend integrated reporting as the essential mechanism by which companies are better enabled to achieve long-term sustainability by contributing to a sustainable society, with a focus on meaning, momentum, motives and materiality relating to the topic of integrated reporting.

Considering the current global voluntary participation status of the movement (other than in South Africa, where integrated reporting is compulsory), and thus the exclusion of a number of key industries and organizations who choose not to adopt this reporting mechanism, the authors provide straightforward guidance to promote wider adoption of the practice. This starts with how companies, along with the support from investors, regulators and NGOs, can improve their own reporting processes for benefit of, not only the organization, but also of society as a whole.

This book, through an analysis of the integrated reports of 124 companies around the world, aims to enlighten readers about the evolution of integrated reporting over time, the current status of frameworks and standards, as well as the practical process that helps ensure effective implementation. It introduces a number of concepts and tools, such as the annual board of directors Statement of Significant Audiences, Materiality and the Sustainable Value Matrix management tool, which prove helpful in providing assistance with critical managerial decisions. This book also provides insights on opportunities and challenges in integrated reporting at large and also provides four specific, practical recommendations to accelerate effective adoption of integrated reporting around the world.

The Integrated Reporting Movement comes highly recommended as an invaluable guide, providing clear, well-structured, accurate information and direction towards the adoption of integrated reporting globally, and therefore, the way in which companies do business to better serve the societies in which they operate.

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