What is an integrated report?

Advance your understanding of sustainability accounting with the FSA Level 2 Exam. Practice with engaging quizzes and detailed explanations to enhance your learning experience. Prepare to excel!

An integrated report is a comprehensive document that combines both financial and sustainability information, providing a holistic view of an organization's overall performance. This type of reporting emphasizes the interconnections between financial results and other non-financial factors such as environmental, social, and governance (ESG) aspects. By integrating these dimensions, organizations can communicate how their strategy and operations create value over time, helping stakeholders understand the broader impacts of the organization’s activities.

This approach supports better decision-making by allowing stakeholders to see the organization's performance in a more interconnected manner, reflecting the complexities and challenges of modern business environments. It aligns with the principles of sustainability accounting by recognizing that financial success is increasingly linked to sustainable practices and societal expectations. This integration is vital for fostering transparency and encouraging accountability in both financial and non-financial performance.

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