ABSTRACT
This chapter outlines possible future directions and applications for integrated reporting, which are applicable across industry lines. Public support for a more holistic and comprehensive methodology for reporting organizational performance runs the gamut from institutional investors to environmental stakeholder groups. Existing competencies and skill sets, including the reporting and explanation of quantitative information to internal and external end users, are equally applicable to an environment conducive to integrated reporting. The connection between integrated reporting and the increased adoption of integrated reporting across different industry lines may seem like a minor issue, or a tangential topic, but these linkages and connections are critically important. Human capital is a critically important idea when it comes to both establishing a long-term value creation platform and facilitating the adoption and implementation of a more comprehensive reporting platform. The multiple capital model is a unique aspect of integrated reporting that helps to create several significant benefits for the organization.
