Integrated Reporting is becoming the leading new corporate reporting standard. Across industry, 20% of WBCSD members produce integrated reports or combined reports, and the number is expected to increase given the release of IIRC’s international framework in December 2013. However, the majority of the companies have not yet developed integrated reports and are grappling with questions such as: What is the meaning of integrated thinking? How much benefit can companies get from integrated reporting? How do investors and other stakeholders see the report?
South Africa is ahead of this movement by requiring listed companies to produce integrated reports since 2010. By exploring South African examples, this project has focused on generating practical insights on the process companies have used to start integrated reporting and move forward to the realization of sustainable management.
This paper is the outcome of one of the WBCSD FLP 2014 group projects, as part of their learning journey. It does not represent a policy, a position or a recommendation of the WBCSD or any of its members. This paper is not promoting nor validating any particular approach or tool. The statements in this paper are the result of a collaborative effort and may not accurately reflect the opinion of any individual author or contributor, and do not necessarily reflect their respective companies’ views in any way.