Integrated Reporting

The video discusses integrated reporting, a new approach where organizations report not only financial data but also social, environmental, and governance activities. This shift is driven by investors and analysts seeking to link sustainability with economic value. The video highlights frameworks by the International Integrated Reporting Committee (IIRC) and the Sustainable Accounting Standards Board (SASB), focusing on global and US perspectives. It also covers regulatory developments, including the SEC's push for climate risk disclosures in financial filings.

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