Sustainability reporting or integrated reporting?
Both enhance corporate reporting, but there is uncertainty in the market about the relationship between the two.
Add BT as a preferred sourceSUSTAINABILITY reporting (SR) and integrated reporting (IR) are both useful tools for organisations looking to improve communication with their stakeholders. While the two reporting forms serve somewhat different objectives, the experience of the early adopters shows that the two reporting forms may be complementary to each other.
Organisations do not have to adopt either sustainability reporting or integrated reporting. They can take a step-by-step approach to implementing the reporting form that serves their needs to improve corporate reporting.
BACKGROUND
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