... highlights the potential of Integrated Thinking to improve connectivity and collaboration across organisational, societal and intertemporal boundaries to drive meaningful change in addressing grand challenges. It emphasises the importance of considering multiple perspectives and integrating various domains...

... of the Management Commentary issued by the IASB emphasizes the value creation perspective, aligning closely with the main principles of IR. Furthermore, the recent publication by the European Financial Reporting Advisory Group (EFRAG, 2024), addressing the connectivity of financial and sustainability information...