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.