What is it about?
Wrapped in the context of sustainability, a global imperative, this chapter offers a blueprint for the integration of financial, environmental, social and governance reporting, an emerging practice that has profoundly changed the way organizations develop strategic plans, approach decision-making, measure success, and manage risks in the twenty-first century. By quantifying assets, liabilities and performance related to all forms of capital, businesses worldwide are leveraging Integrated Bottom Line (IBL) reporting to achieve long-term value creation, innovation and competitive advantage.
Why is it important?
Since 80% of the value of company is considered intangible, this article is a call to action for including both social and environmental negative impacts and value on the balance sheet and a call for integrated reporting.
The following have contributed to this page: Dr Robert Sroufe
In partnership with: