The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Thu, 30 Jul 2026 14:32:32 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png The Role of the Board in Accelerating the Adoption of Integrated Reporting – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 The Role of the Board in Accelerating the Adoption of Integrated Reporting https://corpgov.law.harvard.edu/2011/12/17/the-role-of-the-board-in-accelerating-the-adoption-of-integrated-reporting/?utm_source=rss&utm_medium=rss&utm_campaign=the-role-of-the-board-in-accelerating-the-adoption-of-integrated-reporting https://corpgov.law.harvard.edu/2011/12/17/the-role-of-the-board-in-accelerating-the-adoption-of-integrated-reporting/#comments Sat, 17 Dec 2011 15:23:01 +0000 http://blogs.law.harvard.edu/corpgov/?p=23957?d=20150113153124EST Posted by Matteo Tonello, The Conference Board, on Saturday, December 17, 2011
Editor's Note:

Matteo Tonello is Director of Corporate Governance for The Conference Board, Inc. This post is based on a Conference Board Director Note by Robert G. Eccles and George Serafeim of Harvard Business School, which was adapted from a book chapter in CSR Index, available here.

This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can help their organizations accelerate the implementation of integrated reporting.

Interest in and adoption of integrated reporting regarding a company’s financial and environmental, social, and governance (ESG) performance is growing rapidly. Although still largely a voluntary practice in most countries, it already is (South Africa) or soon will be (France) required of all listed companies. The European Union is poised to mandate ESG (environmental, social, and governance) reporting within the next year, a significant step toward mandated integrated reporting. The first company to issue an integrated report, nearly 10 years ago, was the Danish bio-industrial products company, Novozymes. Natura Cosméticos, a Brazilian cosmetics and fragrances company, issued its first integrated report in 2003. The Danish diabetes care company Novo Nordisk did so the next year.

(more…)

]]> https://corpgov.law.harvard.edu/2011/12/17/the-role-of-the-board-in-accelerating-the-adoption-of-integrated-reporting/feed/ 1