Integrated thinking and reporting primarily aim to connect which of the following?

Integrated thinking and reporting focus on creating a cohesive framework that connects strategy, governance, performance, and prospects. This approach encourages organizations to consider how various aspects of their operations and decision-making are interrelated, ultimately leading to a more comprehensive understanding of value creation over time.

By linking these elements, integrated reporting enhances transparency and allows stakeholders to see how an organization’s strategy aligns with its governance structures and its operational performance. This interconnected view supports better decision-making and fosters accountability, as it encourages organizations to account for both financial and non-financial factors in their reporting.

The emphasis on strategy, governance, performance, and future prospects aligns with the principles of integrated reporting, which aims to provide a holistic view of an organization’s performance. It reflects the understanding that all these areas must work in harmony to ensure sustainable growth and success. In contrast, the other options focus on narrower aspects of business functions that do not encapsulate the broader linkages highlighted by integrated thinking and reporting.