12 Nov 2010  HBS Faculty Research Symposium: 2010

One Report: Integrated Reporting for a Sustainable Strategy

What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?" Key concepts include:

  • Integrated reporting takes corporate reporting to the next level.
  • The state of integrated reporting is embryonic, more an aspiration than a codified management practice.
  • Expanding adoption will change how society thinks about the role of companies.
  • An action plan for integrated reporting to drive its adoption has been developed.

 

What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?"

A new reporting practice--"integrated reporting," which integrates measures of financial and non-financial performance in a single report--is an idea whose time has come.

The spread of integrated reporting will drive better understanding of how companies use resources to create value, improve governance and management, and engage stakeholders. Eccles has developed and is pursuing a plan to create awareness and drive adoption of integrated reporting.

Read Executive Summary