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Further Guidance

General guidance on connected and integrated reporting

King Code of Governance for South Africa 2009 – Institute of Directors Southern Africa (1.1 MB, PDF)
One Report: Integrated Reporting for a Sustainable Strategy, Robert G Eccles and Michael P Krzus (To be published in early 2010)
Statement and Guidance on Non-financial Business Reporting (2008), International Corporate Governance Network (439 KB, PDF)

Introducing GS Sustain, Goldman Sachs Global Investment Research, (4.39 MB, PDF)
From Challenge to Opportunity, World Business Council for Sustainable Development paper (918 KB, PDF)
The Materiality Report – Aligning Strategy, Performance and Reporting, produced by Accountability, in association with BT Group and Lloyds Register Quality Assurance (1.69 MB, PDF)

There are a number of sources of potential KPIs, including:

A Guideline for Corporates on how to Report on ESG and a Benchmark for Investment Professionals on how to Integrate ESG into Financial Analysis, Society of Investment Professionals in Germany (DVFA) (1.1 MB, PDF)
Broad Based Business Reporting – The complete reporting tool (1.35 MB, PDF), and Supplementary paper (347 KB, PDF), The Institute of Chartered Accountants in Australia
Global Reporting Initiative G3 guidelines
Sustainable Value, EABIS Research Project - Corporate Responsibility, Market Valuation and Measuring the Financial and Non-Financial Performance of the Firm (2.46 MB, PDF)
Reporting Statement on the Operating and Financial Review, Accounting Standards Board (237 KB, PDF)

See the three worked examples - for a supermarket, a property investment company and a water and wastewater utilities company as a demonstration of how connected reporting might be applied in practice.