australiaen
Sustainable Investing Glossary

Integrated reporting

Communicating both sustainability and financial targets and results in one report, linking them to each other.

The concept of providing a comprehensive report integrating the two separate streams of information most companies currently provide, i.e. sustainability data in a Corporate Responsibility Report and financial information in an annual report, is rapidly gaining ground. 

Whereas a Corporate Responsibility Report does not speak the language of financial analysts and an annual report only provides financial data, an integrated report links traditional sustainability data to the company’s strategy and its financial results. It translates sustainability targets into Key Performance Indicators and value creation. 

The International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, accountants and NGOs, promotes integrated reporting and thinking in both the public and private sectors.

Creating returns that benefit the world we live in
Creating returns that benefit the world we live in
Sustainable investing
Charting an informed course to net zero
Charting an informed course to net zero
The road to a net-zero economy will be long, bumpy and disruptive.
03-02-2023 | Insight
Social impacts of AI and gaming lead Active Ownership Q4 report
Social impacts of AI and gaming lead Active Ownership Q4 report
Technology can be a wonderful enhancement to our lives – and also a danger to health and security.
27-01-2023 | Active Ownership Report
SI Dilemma: How important are SI badges?
SI Dilemma: How important are SI badges?
Would an asset manager dare to turn down a sustainability badge?
26-01-2023 | News