issues within the company strategy or the annual integrated reporting .... the company's sustainability reporting activi
Forging a path to integrated reporting INSIGHTS FROM THE GRI CORPORATE LEADERSHIP GROUP ON INTEGRATED REPORTING
Contents FOREWORD 3 PREFACE 4 1
INTRODUCTION AND BACKGROUND
6
1.1 The evolution of integrated reporting
6
1.2 Integrated reporting and sustainability reporting: The fundamentals
8
2
FORGING A PATH TO INTEGRATED REPORTING
12
2.1 Integrated reporting: Common challenges
12
2.2 Business model: Reflecting on value creation
15
2.3 Materiality: Focusing on what matters
20
2.4 Stakeholder engagement: Building trust, informing strategy
27
3
CONTINUING THE DISCUSSIONS
33
Further reading
34
“Platforms such as GRI’s Corporate Leadership Group on integrated reporting are instrumental in shaping the future of corporate reporting, as they stimulate high-level peer learning, enrich existing discussions and provide innovative insights. This is an exciting and fastchanging era for corporate reporting and we are looking forward to following the work and further thoughts from this group of leading companies.” Eric Hespenheide (Interim Chief Executive) – GRI
