There is mounting evidence to suggest a positive link between the reporting and management of pre-financial factors (such as environmental, social and governance issues) and operational/financial performance.
Making the leap from traditional annual financial reports to a fully integrated report is challenging. While a number of frameworks have been developed, there is little practical guidance to help management teams implement integrated reporting in a way tailored to their organisation. With this publication, we aim to help management focus their attention initially on how they create value for stakeholders, how they monitor and manage that value creation process, and how they ultimately report their performance externally.
Our guidance is based on a roadmap we have developed for managing and measuring the broader value drivers that form the basis of integrated reporting.