Foreword Integrated reporting is the ‘holy grail’ of reporting. Its aim is to provide a long-term picture of performance in a more strategic, concise, comprehensive and connected way, which will provide the information needed to underpin sustainable value creation by companies. It promises a lot, but how close are we to realising this ambition? For each company, the pathway towards integrated reporting will be different. Over the next few years, companies have an exciting opportunity to innovate and influence the direction of corporate reporting. The International Integrated Reporting Committee will be running a two year pilot programme to test initial proposals for the International Integrated Reporting Framework and inform its further development, while regulators are exploring ways to encourage innovation. Black Sun’s report provides practical examples of progress that a range of companies from very different sectors are making towards integrated reporting, highlighting the lessons learnt, the benefits and challenges of integrated reporting and the next steps on the journey. Jessica Fries, Director – International Integrated Reporting Committee and The Prince’s Accounting for Sustainability Project 2 The integrated journey
