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Oct 2014

Integrated thinking

The CGMA Integrated Thinking briefing explores how Integrated Reporting (<IR>) can help drive competitive advantage.
Traditional reporting has not kept pace with the seismic shifts across today’s complex economic environment, in which 80% of an organisation’s value is in intangible assets. An integrated report tells the story of an organisation, based on information which is much broader, more interconnected and more forward-looking. 
Effective integrated reporting has a number of benefits, the foremost of which is it create integrated thinking across the organisation; through a firm focus on strategy, business model and value creation it helps to break down silos, reduce duplication and create greater cohesion and efficiency. 
It also benefits investors and other stakeholders by providing a broader and more relevant view of the organisation, on which to base investment decision making – promoting a longer-term investor base. 
Ultimately, integrated thinking helps organisations and their stakeholders to make better business decisions for sustainable success. 


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Our members are increasingly embracing the value of the Integrated Reporting Framework from the perspective of internal communication and co-ordination across departments and divisions to improve strategic planning and decision making.

Susan S. Coffey CPA, CGMA, Senior Vice President Public Practice and Global Affairs, AICPA

CGMA Resources

Browse the full range of Thought Leadership resources here.

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