Value to the board provides a rich resource for organizations adopting integrated reporting.
Corporate reporting, and the thinking that has to accompany it, are boardroom issues. This is where strategy, performance and the development and communication of long-term value are best understood, aligned and led. This view is endorsed by the International Corporate Governance Network (ICGN) whose revised Global Governance Principles now include the recommendation that boards should produce an integrated report. Reporting is firmly placed among the responsibilities of top management. Board members are best placed to ensure overall organizational and cultural alignment and to achieve the benefits that come from effective reporting practices. Investors may not yet routinely request integrated reports, but this should not be a reason for boards to delay starting their integrated reporting journey.