Integrated reporting takes a broader view of the interests of a company’s stakeholders and its value creation potential. Over the last decade, this approach has increasingly moved into the corporate reporting mainstream.
Integrated reporting is underpinned by integrated thinking. This inclusive process of decision-making, management and reporting is based on the interdependencies of a range of factors that affect an organisation’s ability to create value over time.
Academic research and professional bodies have devoted increased attention to the implementation of