Understanding Integrated Reporting
The Concise Guide to Integrated Thinking and the Future of Corporate Reporting
Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, Integrated Reporting marks a paradigm shift in the way companies and other organizations think about business models and the creation of value. Integrated Reporting promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals – financial, manufactured, human, intellectual, natural, and social and relationship.
With updated references and case studies to take account of the latest developments in Integrated Reporting, this book provides a practical and expert distillation of for IR professionals.
Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. Integrated Reporting is not just for companies.
This book demonstrates how integrated thinking and IR can benefit many other organizations whose success and influence depends on relationships and partnerships.
This book is a significant contribution and a good source of learning about Integrated Reporting ... I believe that integrated thinking is at the core of Integrated Reporting – without an understanding of this concept we will not be able to achieve real integration in corporate reporting This book takes a profound step in connecting this critical concept and its application to Integrated Reporting.
1. Overview: what is – and what it is not
2. The benefits of preparing an Integrated report
3. The essential ingredients of
4. The fundamental concepts
5. The guiding principles
6. Before you report – things to consider/do
7. How to report
8. A word on assurance of integrated reports
Appendix – Categorisation and description of the capitals
CAROL ADAMS is a Director of Integrated Horizons, providing advice to senior executives and finance professionals in companies, public sector organisations and NGOs. She writes on topical issues at Towards Sustainable Business.