ABSTRACT
The integration of voluntary information on sustainability in annual reports can be traced back to the 1960s, when experiments with social reporting were conducted in the US and Europe Global Reporting Initiative (GRI). It is 30 years since the World Commission on Environment and Development released what is known as the 'Brundtland report', where sustainable development was defined as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs". Various frameworks such as Green Accounting, Social Reporting, Triple Bottom Line Reporting, and the GRI have since evolved. The cornerstones in the Framework are six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. Supporters of integrated reporting within the corporate reporting sector in Sweden drive the debate about the Framework and its contribution to value creation and improved reporting behaviour among organizations.
