Financial and management professionals who are trying to more accurately disclose sustainability performance can use this report to:

  • See how leading companies are putting the guiding principles of integrated reporting into practice
  • Provide information on the various content elements of an integrated report
  • Discuss different types of capitals and ways to construct metrics for these different types of capitals
  • Gain insights on how integrated reporting can be optimized through online technologies and communication practices
Key Insights:

Management accountants must be:

  • Aware of the increasing demand by investors for reliable nonfinancial sustainability reporting
  • Prepared for the added costs related to integrated reporting, especially the costs of new information systems, skilled people, and proprietary disclosures risks
  • Able to communicate the benefits of integrated reporting to build the business case for it
  • Familiar with a set of guiding principles for the preparation of an integrated report, such as those outlined in the IIRC Framework
  • Able to develop a way to assess materiality, which stakeholders will be addressed, and the relative weights to assign to issues and audience members


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