Integrated Reporting Hardcover - 2014

From the jacket flap

Since the first book was written on the topic (One Report by Eccles and Krzus), many exciting developments in integrated reporting have propelled the practice forward. The International Integrated Reporting Council and the Sustainability Accounting Standards Board were formed, "The International (IR) Framework" was published, and Global Reporting Initiative's G4 Guidelines were issued. Through such developments, integrated reporting has become an even more powerful man- agement process for helping companies develop and report on sustainable strategies that create value over the short-, medium-, and long-term.

The Integrated Reporting Movement traces the origins of this idea to its present state in terms of four overlapping phases of meaning (experimentation, commentary, codification, and institutionalization), describes the movement's current momentum, and analyzes the motives of those who are a part of it. Through an analysis of the integrated reports of 124 companies around the world, the book provides insights on opportunities and challenges in integrated reporting at large, with a specific focus on how to leverage technology recommendations supported by an analysis of the world's largest 500 companies' websites and a discussion of how big data, analytics, cloud computing, and social media can improve a company's integrated reporting practices.

The authors introduce two new ideas that will help increase the value companies receive from integrated reporting: an annual board of directors Statement of Significant Audiences and Materiality and the Sustainable Value Matrix management tool. In doing so, they bring clarity to the fundamental but elusive concept of "materiality." Finally, the authors make four specific recommendations for how the integrated reporting movement can contribute more effectively to the creation of a more sustainable society.