More and more organisations realise that it is strange to have separate reports on financial performance and social responsibility performance; the solution is an integrated report, where companies show their contribution to all stakeholders, not just the shareholders.

An important voice is the International Integrated Reporting Council, the IIRC that has just released the new 2021 guidelines. These guidelines are based on the same principles as we used in the Handbook. The cornerstone is the 6 capitals approach, also described more extensively in the Methodology guide and several other reports (see competence center.)The IIRC website has many casestudies and supporting fociments on their Resources page

The Integrated reporting framework can be found here