The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality -- Contents -- Foreword -- Preface -- Acknowledgments -- Chapter 1: South Africa -- The Uniqueness of South Africa -- South Africa's Journey to Integrated Reporting -- King I -- King II -- King III -- The Integrated Reporting Committee of South Africa's Discussion Paper -- South African Assessment of the South AFrican Experience -- Report Quality -- Materiality -- Disclosure of Nonfinancial KPIs -- Disclosure of Risks -- Director Remuneration and Board Transparency -- Disclosure of Forward-Looking Information -- Characteristics of the Report -- Internet Use -- Auditing and Assurance on Nonfinancial Information -- Our Reflections on the South African Experience -- Notes -- Chapter 2: Meaning -- Company Experimentation: Examples from the First Integrated Reports -- Novozymes -- Natura -- Novo Nordisk -- Philips and United Technologies -- Expert Commentary: The First Reflections on Integrated Reporting -- New Wine in New Bottles -- The Solstice/Vancity Study -- One Report: The First Book on Integrated Reporting -- Codification: Creating Common Meaning -- The Integrated Reporting Committee of South Africa -- The International Integrated Reporting Council -- Notes -- Chapter 3: Momentum -- Adoption -- Self-Declared Integrated Reports -- Trends in Sustainability Reporting -- The Spirit of Integrated Reporting -- Accelerators -- Regulation -- Multistakeholder Initiatives -- Organizations -- Global Reporting Initiative -- Sustainability Accounting Standards Board -- CDP -- Climate Disclosure Standards Board -- Global Initiative for Sustainability Ratings -- Endorsements -- Awareness -- Notes -- Chapter 4: Motives -- Companies -- Audience -- Supporting Organizations and Initiatives -- Regulators -- Service Providers -- Notes -- Chapter 5: Materiality.

The Social Construction of Materiality -- Materiality in Environmental Reporting -- Comparing Different Definitions of Materiality -- Audience -- Governance -- Materiality for Integrated Reporting -- Notes -- Chapter 6: The Sustainable Value Matrix -- A Short History of the Materiality Matrix -- Issues with the Matrix -- The Current State of Materiality Matrices -- Stakeholder Identification and Engagement -- Issue Identification and Description -- Dimension Definitions and Labels -- Issue Scoring -- Interactivity -- Uses of the Matrix -- From the Materiality Matrix to the Sustainable Value Matrix -- The Four Cells -- Notes -- Appendix 6A: Comparing the Ford and Daimler Materiality Matrices -- Notes -- Appendix 6B: Methodology for the Materiality Matrices Review -- Note -- Chapter 7: Report Quality -- The Six Capitals -- Content Elements -- Organizational Overview and External Environment -- Governance -- Business Model -- Risks and Opportunities -- Strategy and Resource Allocation -- Performance -- Outlook -- Special Factors -- Materiality -- Stakeholder Engagement -- Connectivity of Information -- Website Content -- CEO Letter -- Assurance -- Notes -- Appendix 7A: Methodology for Analyzing 124 Company Integrated Reports -- Notes -- Chapter 8: Reporting Websites -- Methodology -- Website Category Analysis -- Website Feature Analysis -- Three Examples -- Novo Nordisk -- Philips -- SAP -- Notes -- Appendix 8A: Methodology for Website Coding -- Chapter 9: Information Technology -- Integrated Reporting Processes -- Identification -- Validation -- Analysis -- Audience Filtering -- Publishing to Internal Audiences -- Publishing to External Audiences -- Four IT Trends -- Big Data -- Analytics -- Cloud Computing -- Social Media -- Leveraging These Trends -- Contextual Reporting -- (World Market Basket) -- Notes -- Chapter 10: Four Recommendations.

A Very Brief History of Financial Reporting -- Balancing Experimentation and Codification -- Balancing Market and Regulatory Forces -- Greater Advocacy from the Accounting Community -- Achieving Clarity Regarding the Roles of Key Organizations -- A Possible Scenario -- Final Reflection -- Notes -- About the Authors -- Index -- End User License Agreement.