Leading practices in Integrated Reporting: Management accountants will guide their companies on the journey to value creation

Integrated Reporting (IR) is making the leap from promising concept to powerfulpractice. Released at the end of 2013 by the International IntegratedReporting Council (IIRC), a global coalition of regulators, investors, companies,standards setters, the accounting profession, and nongovernmental organizations(NGOs), the IR Framework has been robustly tested and piloted in25 countries. As we described in the article “Redefining Corporate Accountabilitythrough Integrated Reporting” (Strategic Finance, August 2013) and inour book Integrated Reporting: Concepts and Cases that Redefine CorporateAccountability (Springer, 2013), the Framework was co-created with businessand investors and provides an “open” platform for IR to move toward themainstream. To shed light on the way in which IR is currently being adoptedand reflect on the possible opportunities ahead for management accountantsand finance professionals, we will explore some leading examples of integratedreporting at Lawson, Inc.; Eni; and SAP.