Integrated reporting is becoming a reality in the United States. Southwest Airlines issued its first integrated report in 2009, combining financial and non-financial performance assessments, including information on corporate responsibility goals. By instituting this new form of annual report, which it calls “One Report” or “Performance, People, Planet,” Southwest Airlines has placed these broader goals on the same path as corporate performance. The company has codified its accountability to multiple constituencies. (See “Whom Do Public Companies Now Serve?” at Forbes online.)
