Integrated reporting is founded on integrated thinking. In essence, this is the consideration of the six capitals identified in the International ‹IR› Framework in the strategy, decision-making and daily operations of an organisation. Integrated thinking should be embedded in an organisation at three levels: the board of directors, senior management and staff members.

The integrated reporting experience of South African organisations shows that the preparation of the integrated report helps to embed integrated thinking in an organisation.

Reference Sources

Business through a new lens
PwC’s 19th Annual Global CEO Survey reveals that embedding sustainability thinking is becoming a mainstream approach to business-as-usual.

Joining the dots: Decision-making for a new era
This international research by CIMA and AICPA, Joining the dots: Decision-making for a new era, investigates the effectiveness of C-level decision-making practices in large organisations. The solution to many of the identified challenges lies in integrated thinking.

A survey of the views of executive and non-executive directors
Integrated Thinking: An exploratory survey is a paper released by SAICA in 2015. It covers the views of executives and non-executive directors of JSE listed companies on integrated thinking and the benefits experienced by South African organisations.

Leading CFO’s share their experience on integrating sustainability into business processes and decisions
The four useful practical guides from A4S’s CFO Network cover:

Navigating the complexity of a changing world

 The new “A4S Essential Guide to Strategic Planning, Budgeting and Forecastingwas launched in April 2018 to provide tools, practical examples and guidance on how to integrate sustainability into strategic planning, budgeting and forecasting processes.