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How can companies show the value of their nonfinancial, intangible assets in a way their investors can easily understand? This question is more relevant than ever: over the last 30 years, intangible assets have increased from 20 percent to more than 80 percent of the value of public companies, and there is broad investor support for companies to adopt a reporting method that accounts for both tangible and intangible assets. “Integrated reporting” is such a method: it provides a framework that highlights all the ways a company creates and will continue to create value.
Read our new report The Emergence of Integrated Reporting, a product of The Conference Board Integrated Reporting Working Group, to learn more about the rationale for, critical elements of, and practical ways of overcoming the challenges associated with integrated reporting.