What is an integrated report?
It is a synthetic tool that presents the financial and non-financial data of a company. It describes how strategy, governance and organization create sustainable value for the organization and its stakeholders.
Since it is not limited solely to financial resources, the integrated report makes it possible to assess the creation of value in its entirety, in the short, medium and long term.
In 2018, more than half of the CAC 40 companies and a quarter of the SBF 120 companies published an integrated report. For SBF 120 companies, this number has tripled since 2016. Worldwide, more than 3000 integrated reports have been published. While the exercise is still limited to large groups and a few ATEs, it is tending to develop.
Inspired by the initiative of the International Integrated Reporting Council (IIRC), the integrated report is a voluntary approach to long-term progress in an integrated thinking process.
Inspired by the initiative of the International Integrated Reporting Council (IIRC), the integrated report is a voluntary approach to long-term progress in an integrated thinking process.
In the integrated report, the value of an organisation is defined by 6 types of capital:
Financial
Manufacturer
Intellectual
Human
Social and societal
Environmental
Why make an integrated report?
Like the notion of intangible capital, integrated reporting seeks to provide a broader picture of the “value” of the company and its value creation process.
The integrated report has several functions. Thus, it mainly allows you to:
Communicate in complete transparency
on the value created by your company and its potential for future value creation
Leading the global strategy
of the company through the various performance indicators monitored as part of the integrated report
Assist in the decision making process
investors who will be able to rely on the non-financial elements of the report to reduce risks.
Streamline publications
by replacing the annual or CSR report or by creating synergies with the DPEF.
How to create an integrated report?
Would you like to implement a social and environmental responsibility approach that is integrated into your challenges and supported by all your employees? Are you a very small business, SME, ETI, an association, a public body or a local authority?
Goodwill-management supports you throughout the stages of the implementation of a demanding and relevant CSR approach:
Goodwill-management supports you throughout the stages of the implementation of a demanding and relevant CSR approach:
Identify stakeholders
Like any reflection on social responsibility, integrated reporting begins with the identification of the organisation’s stakeholders.
Identify value creation processes
for all stakeholders, in order to describe its business model and how the company operates in a transparent manner.
Define strategic objectives
based on an analysis of the risks and opportunities related to your activity (materiality matrix or valuation of intangible capital).
Develop an action plan aligned with strategic objectives
to optimise value creation and anticipate risks and the governance structure to address them.
Identify and monitor performance indicators
to evaluate the value creation process(es) and ensure that the objectives set are achieved.
Writing and publishing the integrated report
The last step is to write a summary report (between 12 and 50 pages) and make it accessible to your stakeholders.
To go further
The Goodwill-management team also supports you in the implementation of CSR using tools such as:
- Develop a sectoral CSR reference framework aligned with ISO 26000 and adapted to your challenges
- Dialogue with your stakeholders
- Obtaining the LUCIE 26000 Label
- Measure the social return on investment (SROI) of your CSR actions
- Train the company’s various professions in the integration of social responsibility (responsible purchasing)
- Measure your ecological footprint
Would you like to be contacted by our team?
Feel free to leave us a message, we will be happy to answer your questions.
