Sustainable Investing
Integrated reporting
Communicating both sustainability and financial targets and results in one report, linking them to each other.
The concept of providing a comprehensive report integrating the two separate streams of information most companies currently provide, i.e. sustainability data in a Corporate Responsibility Report and financial information in an annual report, is rapidly gaining ground.
Whereas a Corporate Responsibility Report does not speak the language of financial analysts and an annual report only provides financial data, an integrated report links traditional sustainability data to the company’s strategy and its financial results. It translates sustainability targets into Key Performance Indicators and value creation.
The International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, accountants and NGOs, promotes integrated reporting and thinking in both the public and private sectors.