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The Sustainable Development Goals, integrated thinking and the integrated report

Last month the IIRC and ICAS (the professional accountancy body) published a new approach that supports businesses looking to contribute to the achievement of the Sustainable Development Goals. The publication maps the SDGs against the International <IR> Framework and provides practical guidance to companies undertaking <IR> on how they can address the SDGs in their reporting.

This conceptual document provides a framework for embedding sustainable development issues in an organization’s decision making, strategies and business model by: considering risks and opportunities presented by the external environment; and, acknowledging that creating value over time requires the organisation to acknowledge and address the risks and opportunities associated with social and environmental stewardship. The sustainable development issues which gave rise to the Sustainable Development Goals pose limitations on the availability of capitals on which businesses rely. This framework is aligned with the multi-capital International <IR> Framework issued by the International Integrated Reporting Council (IIRC, 2013). Through its emphasis on connectivity and Board oversight, it facilitates high-level engagement and a holistic approach (integrated thinking).

Companies that use the <IR> Framework have reported improvements in their processes of identifying risk and opportunity and the breadth of issues considered to impact on long-term value creation through the multiple capitals approach. This document therefore harnesses these benefits to demonstrate how <IR> can be used to embed the SDGs in organizations’ thinking and reporting. Read More