In light of the current economic and social climate, many companies are now publishing voluntary corporate social responsibility or sustainability reports that highlight environmental, social and governance issues pertaining to their business and industry. Such reports typically serve as a supplement to the company’s annual financial reports. While these organizations may have the right intentions, in most cases there is little linkage between the information published in these separate reports, which greatly limits either document’s overall value. (Read the article “Integrated Reporting for a Sustainable Strategy” in the March 2010 Financial Executive magazine.)