ABSTRACT
This chapter explores the market evidence linked to integrated reporting and also what external resources are also available. The adoption of integrated financial reporting by organizations across the globe clearly demonstrates the importance and business case for such a reporting framework. The International Integrated Reporting Council is a logical place to begin the analysis of third-party advocacy support of integrated reporting on a global basis. Benefit corporations may seem like a contradictory or seemingly incongruous methodology for reporting the results and information of financial information. Benefit corporations, despite the upsides and increased transparency associated with them, may institute and impose restrictions and guidelines that may not be applicable to every organization or industry group. Although Coca-Cola has yet to issue a formal integrated report as per the integrated reporting framework, the information communicated by the organization to the external environment is interesting for several reasons.
