Integrated reporting is just getting started in the U.S. As a long-time practitioner of the multi-capital model, I have seen the benefits of this model. To date, most of my clients have been using this approach for internal purposes (like growth, performance and value creation) but not for external reporting. So I am glad to have examples in the public sphere. And I decided that it would help advance U.S. practice to create a directory of companies that are using principles of integrated reporting here.
I’ve now written a number of reviews and thought I would create a directory of them.
About the methodology: The criteria are designed to highlight some of the basic approaches taken by companies and help provide examples for companies interested in moving in this direction. Some of the basic questions addressed are whether the report is published in the investor relations sections of the website, if/how stakeholders are identified, if/how the company presents its capitals.
So here they are in alphabetical order:
ArcelorMittal 2015 United States Integrated Report
Clorox 2015 Integrated Annual Report
Entergy 2015 Integrated Report
GE 2015 Integrated Summary Report
JLL 2014 Global Sustainability Report
Smithfield Foods 2014 Annual Report
The reports from these ten companies were the basis for a recent study by Smarter-Companies about emerging integrated reporting practices in the U.S. Click below to download this brief.
Photo credit: Lusi at RGB Stock
