Ce rapport examine le concept de l’intégration d’informations autre que financières dans les rapports de gestion et son degré d’adoption au niveau internationnal. On y discute des avantages, pour l’entreprise et la société, à divulguer des informations autres que financières telles que les données environnementales, sociales et de nature de gouvernance.
« Interest in and adoption of integrated reporting regarding a company’s financial and environmental, social, and governance (ESG) performance is growing rapidly. Although still largely a voluntary practice in most countries, it already is (South Africa) or soon will be (France) required of all listed companies. The European Union is poised to mandate ESG (environmental, social, and governance) reporting within the next year, a significant step toward mandated integrated reporting. The first company to issue an integrated report, nearly 10 years ago, was the Danish bio-industrial products company, Novozymes ».
« Today, a number of European companies are producing integrated reports and creating more integrated websites. Even a few U.S. companies, which historically have been notoriously risk averse to voluntary disclosures given heavy financial reporting requirements and fears of litigation, have started to practice integrated reporting ».