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One Report: Integrated Reporting for a Sustainable Strategy Hardcover – March 8, 2010

4.6 out of 5 stars 16 customer reviews

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Editorial Reviews


"If you are an investor, shareholder or financial analyst, with an interest in sustainability, you will probably enjoy the recent publication, One Report. In this book, the authors offer a strong endorsement of integrated reporting, claiming a "compelling case" for this to be adopted "all over the world, by public and private companies alike." (csrwire.com, April 13, 2010)

"One Report is about creating a better corporate reporting system that integrates the reporting of financial, environmental, social, and governance performance, with a particular focus on the ability of a company to operate in an environmentally sustainable manner. The book incorporates several excellent real-world examples of the One Report concept. The book is well-researched and the quality of the writing is excellent." (accountingtools.com, April 2010)

"This is the first book I have seen on integrated reporting. One of the most telling points made in the book is the need for companies to integrate sustainable strategies into their businesses. The authors go on to say that integrated reporting forces companies to do this because of the governance requirements facing organizations today. I also like the sections dealing with how companies should be making use of social media such as Facebook to communicate and engage with stakeholders. The book is well worth reading. It is short and gives a good overview of the topic." (sustainabilitysa.org, April 2010)

"In an interview with IR Magazine, Krzus makes it clear that he and Eccles aren't touting a new product or service. For their book, they identified and cataloged best practice by studying companies such as the Netherlands' Philips, Denmark's Novo Nordisk, Brazil's Natura, and US-based United Technologies Corporation." (thecrossbordergroup.com, March 9, 2010)

"Integrated reporting is the subject of Harvard Business School Senior Lecturer Robert Eccles' new book, One Report. According to Professor Eccles, there are only a handful of companies in the world that practice integrated reporting. The idea behind integrated reporting is much more than a static paper document or PDF. It's a web-based approach that makes strategic use of Web 2.0 tools and technologies to enable users to do their own analyses. Integrated reporting offers several benefits...such as deepened engagement with stakeholders, improved corporate governance and communication of performance with "ONE" conversation. Just imagine, one conversation to share your reputation." (reputationxchange.com, March 8, 2010)

From the Inside Flap

One Report Integrated Reporting for a Sustainable Strategy

The recent financial meltdown and the cur- rent climate crisis make greater transparency through better corporate reporting a more urgent issue than ever. Best achieved by integrating required financial reporting with voluntary sustainability reporting, this practice is now being adopted by leading companies all over the world.

For companies that have truly embedded sustainability into their strategy and operations, integrated reporting is essential. One Report explains why integrated reporting is necessary for sustainable company strategies and a sustainable society, provides insights on how it can be done, and makes the case for it being adopted in every country in the world.

Required reading for executives, shareholders, other stakeholders, and government officials, One Report looks at:

  • The state of financial and nonfinancial reporting today and why it is in a company's best interests to practice integrated reporting

  • Companies that are currently practicing One Report, including the Dutch health care company Philips; the Danish pharmaceutical company Novo Nordisk; the Brazilian cosmetics and fragrances company Natura; and U.S.-based United Technologies Corporation

  • How the Internet and Web 2.0 tools and technologies can be used to improve corporate reporting and dialogue and engagement with all stakeholders

  • What must be done by companies, investors, governments, and civil society to accelerate the broad adoption of integrated reporting for a sustainable society

Integrated reporting is taking off.
Get One Report and get prepared to embrace transparency in a way that incorporates sustainability into your company's overall strategy. Our global society depends upon it.


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Product Details

  • Hardcover: 256 pages
  • Publisher: Wiley; 1 edition (March 8, 2010)
  • Language: English
  • ISBN-10: 0470587512
  • ISBN-13: 978-0470587515
  • Product Dimensions: 6.3 x 1 x 9.3 inches
  • Shipping Weight: 15.5 ounces (View shipping rates and policies)
  • Average Customer Review: 4.6 out of 5 stars  See all reviews (16 customer reviews)
  • Amazon Best Sellers Rank: #846,479 in Books (See Top 100 in Books)

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Customer Reviews

Top Customer Reviews

Format: Hardcover
This book is a pleading in defense of the One Report methodology (and a pretty vibrant and convincing one), but it doesn't really explain how you can practically build one such report. I would have liked some methodological insights.
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Format: Hardcover
With One Report, Eccles and Krzus have established a synoptic platform for transparency in corporate reporting. Through numerous case studies and intuitive analysis, Eccles shows a commanding knowledge of the future of integrated reporting for the global market. Of particular interest is the concept of using social media/Web 2.0 tools to customize corporate reporting and engagement with shareholders. One Report is a must read for executives and shareholders of any major corporation.
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Format: Hardcover
While perhaps not the hottest topic around the dinner table tonight, revising the way corporations report their financial and nonfinancial information could go a long way in creating a much needed, higher level of transparency through a vehicle for informing shareholders, consumers, and regulatory bodies about a company's strategy and performance. "Sustainability" is no longer the mainstay of just environmental concerns. With the recent meltdown of our economic/financial infrastructure, everyone should be concerned that appropriate actions are taken to avoid a repeat performance. Eccles and Krzus identify "lead users," companies that have taken steps, innovated, and embraced integrated reporting as a means of increasing trust based on increasing integrity.

Part primer on the state of financial and nonfinancial reporting, part survey of successful integrated reporting practice, and part roadmap for implementing a new reporting structure mixed together with a healthy dose of commitment to and passion for the topic, One Report provides us with a framework for not only continuing a discussion, but for actionable, implementable change.

As the authors write, "Leadership depends upon individual initiative." Rather than waiting for it to be "too late," Eccles and Krzus offer us in plain language a look at companies willing to face the sustainability issue head on with the commitment of Boards and C-Suites through shop-floor personnel to greater transparency with integrated reporting, as well as a way to use Web 2.0/social media tools for more than sharing photos and rating restaurants.
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Format: Hardcover Verified Purchase
Eccles and Krusz advance the notion of integrated reporting in a way that illuminates the whole point of sustainability reporting- to have a clearer view of the environmental, social, and governance opportunities and risks facing companies today. Times have changed and finances are not the only thing that stakeholders and corporate managers need to understand in order to make decisions. Integrated reporting is a natural evolution of the idea that sustainability should be integrated into business strategy for it to be effective. The days of bolt-on CSR strategies are behind us, and hopefully the days of separate sustainabilty reports will quickly follow suit. One only hopes that the SEC will consider this approach and issue guidance regarding integrated ESG reporting to be conducted as part of the 10K filings. This could go a long way towards awareness and management of sustainability issues facing corporations in the US.

Integrated reporting has the potential to drive investment and spur competitiveness, on the dimensions of sustainability that really matter. While the book is excellent in terms of making the argument for integrated reporting, it is light on what should actually be in the condensed report, or how to figure that out. Materiality is central to determining this. Eccles and Krzus acknowledge that there is not even concensus on financial materiality, let alone non-financial materiality. This is too important a topic to leave to companies to figure out themselves. The holy grail is not integrated reporting- it is comparable reporting. In order to arrive at this, the SEC will need to issue guidance on materiality and/or a minimum set of KPIs to be reported by sector. This is what can take integrated reporting from a great idea to reality for all listed public companies in the US- with all the public and private benefits that will come from such an approach, as Eccles and Krzus argue so well.
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Format: Hardcover
After reading One Report by Harvard Business School professor Robert Eccles, I now see the future of corporate reporting. The idea behind One Report or Integrated Reporting makes commonsense. In this age of often nonsensical and diffuse communications, One Report goes along way in bringing us back to what should be the basics of reporting.

The idea is simple. Eccles argues for companies to produce a single annual report that includes both financial and nonfinancial (e.g., on corporate social responsibility and sustainability metrics) performance information and making that information easily accessible to stakeholders. The idea of taking advantage of Web 2.0 tools to allow the reader to integrate the information in the way they want and when they want it fits squarely with the times. Professor Eccles's argument that integrated reporting provides a way for shareholders, customers, employees, communities as well as analysts to engage with companies more effectively is a winning argument in this new age of transparency and open engagement.

The examples of forward-looking companies who integrate reporting are fascinating and make you leap for the keyboard to find the companies named and see how they are integrating all this information with the click of a mouse. For me, one of the best parts is reading why leaders choose to use this form of reporting and what they learned from the experience. The writing is clear, engaging, rich with detail and resources, and takes you through the history, momentum for this type of reporting, technological considerations and a call to action.
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