Integrated Reporting

A Practical Perspective from Preparers and Practitioners

Kristen B. Sullivan, CPA, CGMA, Aaron Briggs, JD, Marcy Twete, and John White, JD

Sullivan opened the panel by speaking about the importance of a more holistic view of corporate performance. While noting that neither traditional financial reporting nor sustainability reporting, on their own, provide a sufficient view of performance, she affirmed that it is critical for companies to focus on multiple capitals when making decisions. Such thinking, she said, leads to integrated reporting, which takes the necessary broad view of the interests of the company's stakeholders and its value creation potential. Reporting on sustainability, she said, can be combined with financial reporting, and companies are taking first steps to communicate this broader perspective to the public.