Читать книгу Patty's Industrial Hygiene, Program Management and Specialty Areas of Practice - Группа авторов - Страница 101

There were quite a number of other initiatives impacting sustainability as a business practice.

The International Integrated Reporting Council (IIRC) (previously the International Integrated Reporting Committee) was formed in August 2010 and aims to create a globally accepted framework for a process that results in communications by an organization about value creation over time. A leader in the concept of integrated reporting is the former Harvard Business School professor, Robert Eccles. He and Michael Krzus wrote the well‐received book, One Report‐Integrated Reporting for a Sustainable Strategy in 2010. In his book, he makes the argument for combining nonfinancial and financial reporting into one document or effort rather than separate sustainability and annual reports. The question they ask is as follows:

If attention to environmental, social and governance (ESG) performance is integrated into basic business processes, then what is the logic for producing separate financial and nonfinancial reports (14)?

Several major organizations have adopted the “one report” concept and are providing sustainability information in their annual reports along with continually updated information on their website on sustainability performance rather than publishing a separate sustainability report. This approach is well received by those evaluating sustainability performance. Aside from the more current information, there are not the usual page or information limitations found in printed reports. This also is a good forum for internal and external sharing of information on the safety and health‐related performance.