The social roads less travelled

The often-overlooked social impact of business can be formally approached in a variety of ways, but two related theories are paving the way.

At first glance, integrated reporting (and the IIRC), and the concept of 'shared value' as described by Michael Porter and Mark Kramer, are quite different: Shared value refers to a management approach to improve business decision-making, and build economic value (see Stockland dares to share, November 29), while integrated reporting is a new approach to reporting and communicating strategy and performance (see A journey towards integration, December 15). However, there are key points where these two journeys intersect.

A new role for business



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