The movement is in a critical phase of its development. The
experience in South Africa has shown that the preparation of an integrated report is not overly complex. The more important question to be posed is whetherchanged the way organizations are doing
business? In turn, does there need to be a change in the way that the providers of financial capital measure the performance of organizations? The link between the perceptions of the providers of financial capital regarding performance and the way in which executives have traditionally been remunerated is systemically intertwined. The ability
ofto play a role in accounting for value creation is not dependent on how effective organizations are in adopting the technical aspects of the CD, but rather on their ability to stimulate new thinking
and action toward major business model adaptation.