A Commentary on ‘Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum'

I was very pleased to read in Owen (2013) about ACCA’s curriculum changes, incorporating the mindshift needed to enable accountants to support business, government and other organisations to move towards a more sustainable future. ACCA has long been a frontrunner in integrating sustainability into accounting through initiatives such as sustainability research papers and the ACCA Environmental and Sustainability Reporting Award schemes. It was very encouraging to observe that ACCA recognises that responding to ‘Integrated Reporting’ initiatives requires an ‘integrated approach’ to accounting education. This integrated approach is not restricted to the production of the contents of an Integrated Report, but also deals with wider processes of integrated thinking. The Integrated Report is just one of many outcomes associated with Integrated Reporting.