Integrated Reporting
Integrated reporting is defined on Wikipedia as:
Integrated reporting refers to a holistic and integrated representation of a company’s performance in terms of both financial and non-financial results.
The vision of integrated reporting is described on the http://www.integratedreporting.org/ web site.
One Report: Integrated Reporting for a Sustainable Strategy is a book written by Robert G. Eccles and Michael Krzus which explains in detail what integrated reporting is all about. Chapter 3 of the book talks about XBRL's role in integrated reporting.
It seems like things such as enhanced business reporting, triple bottom line, sustainability reporting, ESG, and such are all being rolled into the over-arching concept of integrated reporting.
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Charlie
in General Information, XBRL General Information, integrated reporting
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