On June 30, 2020, Philip Morris International, Inc. (PMI). announced the publication of their first integrated report. The press release read in part, “This year, we've evolved our traditional sustainability reporting into an integrated overview. In doing so, we're providing a comprehensive...

The first integrated reports were published in the early 2000's by corporate pioneers determined to provide information that would improve their shareholders' and stakeholders' understanding of the company. The International Integrated Reporting Framework was released in December 2013 to provide...

A diverse group of institutional investors and corporations are driving a movement to encourage corporate CEOs to present their organization's long-term plan to institutional investors. Long-term plans may be perceived as additive to existing disclosures. Given that companies must comply with...

Our work on this project seeks to understand and compare the different methods by which corporations have developed the long-term plans delivered at CECP Strategic Investor Initiative CEO Investor Forums. Through this project we developed insights into how organizational process, cross-team...

Our third integrated reporting experiment focused on the financial sector. We wanted to determine whether we could replicate our earlier work to construct an integrated report based on information that a company had provided in the public domain and whether the task would be more or less...

Our second integrated reporting experiment focused on the technology sector. We wanted to determine whether we could replicate our earlier work to construct an integrated report based on information that a company had provided in the public domain and whether the task would be more or less...

While interest in integrated reporting is growing, the number of listed companies issuing such reports remains a very small minority. Common concerns expressed by companies include complexity, cost, and litigation risk. To address these concerns, we decided to conduct an experiment answering the...

We conducted a type of “field experiment” to evaluate how difficult it will be for companies to implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) published in June of 2017. These recommendations are based on the four categories of governance,...