Markets move on information. The more forward-looking and detailed information organizations provide, the more efficiently markets operate.Therefore, organizations need to explain their value creation goals from a new perspective: a view that accounts for both intangible and tangible assets and quantifies, whenever possible, the value they create from a broader economic, social and environmental perspective. The chart on page 7 shows that volatility in valuation, which can overvalue or undervalue an organization, can be lowered by increasing the amount of information available to stakeholders. The ultimate goal is to enable investors to make more efficient and effective decisions and bring an organization’s market value closer to its intrinsic
value. Integrated reporting does just that. Leading organizations are adopting the concept.