Integrated reporting is still emerging in the U.S. It’s a mostly bottom-up phenomenon with individual companies forging their own path. I explored these journeys in a report I released a few weeks ago. Now that I’ve had time to digest the findings, I am seeing three basic approaches. The first is the integrated summary report. This is the path taken by Coca-Cola, GE and JLL. Average length of these three reports was 44 pages. In this approach, the company leaves its current financial and sustainability reporting as is and adds a new report on top of it. Dunstan Allison-Hope calls this the “triangular approach” with an integrated report sitting on top of the two traditional reports. You could say that this kind of report is a synthesis of the traditional reports that connects the dots between them but don’t include all the detail. Continue reading “Three Paths to Integrated Reporting in the U.S.”
More and more companies in the U.S. are beginning to combine their financial, intangible and sustainability stories into a single integrated report. This innovative approach to reporting content is also leading to innovative means of presentation, including robust online interactive reports.