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The Five Capitals of Integrated Reporting: Toward a Holistic Architecture for Corporate Disclosure

If integrated reporting is to evolve into more than the casual juxtaposition of financial and sustainability information in paper or electronic format, these two traditions must converge toward a reporting architecture that builds on the strengths of both while enabling assimilation of new knowledge, new issues, and new metrics that flow from the social, environmental, and economic dynamics in the twenty-first century.

Originally published in Robert Eccles, Beiting Cheng, and Daniela Saltzman, eds., The Landscape of Integrated Reporting: Reflections and Next Steps (Cambridge, MA: Harvard Business School, 2010).