ABSTRACT
In this chapter, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to perform these functions effectively. We describe the concept of integrated reporting (IR) and why IR could be a superior mechanism to perform these functions. We will also argue that IR can contribute to more effective corporate stewardship. Moreover, we discuss, through case studies, what constitutes an effective integrated report (Coca-Cola Hellenic Bottling Company) and the role of regulation in IR (Anglo American).
