- This topic has 0 replies, 1 voice, and was last updated 3 years ago by .
Viewing 1 post (of 1 total)
Viewing 1 post (of 1 total)
- You must be logged in to reply to this topic.
OpenTuition recommends the new interactive BPP books for December 2024 exams.
Get your discount code >>
Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Sustainability vs Integrated reporting
Hello,
Could somebody please help me to distinguish between sustainability and integrated reporting?
Is it that sustainability report focuses on social and environmental aspects of the organisation and that it helps companies to be more transparent regarding their environmental footprints. Whereas, integrated reporting focuses on resources provided by the shareholders and how the company manages its 6 capitals to create value over short, medium and long term?
It seems like these two reports are closely connected and similar in my opinion. Sustainability report would also contribute to greater returns for shareholders if the entity acts environmentally and socially sound. So technically it is also about creating value, s it not?
Thank you for all the answers!