Topics for: Substance over Form in Sustainability Reporting: Measuring the Gap Between Integrated Thinking and Integrated Reports

Explore the role of the investment community in demanding substance over form. How can institutional investors, asset managers, and regulators pressure companies to use Integrated Reports as a tool for strategy and value creation rather than just a glossy compliance document?

Focus on the practical challenge of measuring Integrated Thinking. What evidence, metrics, or internal processes should investors and stakeholders look for to prove that a company's decisions are genuinely connecting all six capitals (financial, human, natural, etc.), rather than just ticking boxes for the report?

Discuss the difference between Integrated Thinking (the substance of making decisions that connect financial, social, and environmental factors) and an Integrated Report (the form of documenting them). Where are companies most likely to show lip service (reporting) without real change (thinking)?