ABSTRACT
Integrated reporting, although representing a reporting and information communication framework, is much more than simply another compliance-based or oriented activity. Integrated reporting requires management to focus on sustainability information at the same level as financial and other operational information. It is also important to acknowledge that integrated reporting is not a process or event that will happen instantaneously or on a onetime basis. The idea of human capital is already embedded into the integrated reporting framework via the multiple capital framework, but positive connection spans a broader category of decisions matrix than even just reporting information. On top of the benefits and insights linked to generating internal management decision-making, it is important to also link back to opportunities for external advisory and consulting organizations. As the information and insights created via integrated reporting implementation and adoption by organizations become more widespread and accepted by external end users, the importance of accounting professionals in the conversations will continue to grow.
