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?