Integrated Reporting demonstrates the linkages between an organization’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing. - International Integrated Reporting Committee: http://www.theiirc.org
Nike now believes that "the time is fast approaching when we will jettison the language of sustainability, and simply talk about value creation, NPV [net present value], ROIC [return on invested capital], market share, innovation portfolios and shareholder returns... We have long said that things we have taken for free will become the new gold, water, waste, carbon. Today, externalised costs are being forcibly internalised into cost structures, economies and incomes."
Hannah Jones, Nike, at her acceptance speech at this year's Ceres-ACCA North American Awards for Sustainability Reporting, quoted by John Elkington at http://www.guardian.co.uk/sustainable-business/sustainability-with-john-elkington/forgetting-sustainability-reporting-integrated?&