Everyone’s talking about integrated reporting. But not everyone has realised that there’s a new divide opening up within the integrated reporting movement.
It seems clear to us that the integrated reporters who show, rather than tell (and use the lens of the ‘capitals’ to do so), are the only ones able to truly convince their stakeholders that their company is doing something different. We take a closer look at the reporters getting it right in our latest ‘Directions’ report, ‘Integrated reporting: measurement matters’.
There are four key ways that integrated reporters have impressed us:
– Aligning performance with the capitals
– Using the capitals to measure performance
– Measuring the unmeasurable
– Treating the capitals as connected stocks of value
In the supplement, we show how each of these four techniques marks a particular step-change in integrated reporting, and discuss how, in combination, they bring us meaningfully closer to the kind of integrated reports envisioned by the IIRC and many business and sustainability leaders. We also offer some guidance around how to bring more measurement of outcomes into your own reporting, and then take a look at what the future might hold.