KPMG (South Africa) has published a short guidance booklet on Integrated Reporting – Understanding the requirements. It states that "the trend in sustainability reporting has evolved from a corporate responsibility or ethical perspective to one of long-term risk management and value creation. The core concepts revolve around an inclusive approach and integrated reporting to provide a holistic and forward-looking picture of the reporting organization to the multitude of stakeholders who are impacted by and who in turn impact the reporting organization." The guidance includes an “Integrated Reporting Road Map” that contains four phases and 11 steps to consider.
