In contrast to standalone sustainability reporting, integrated reporting takes into account the connectivity and interdependencies between social, environmental and financial actions and impacts. Through the reporting practices of Telenet, a Belgian telecommunication company, the teaching case demonstrates the pivotal role of materiality and completeness in assessing the quality of sustainability reporting and exposes students to the challenges that companies may face in developing their integrated reporting.
Bouten, L., Hoozée, S., 2015. Challenges in sustainability and integrated reporting. Issues in Accounting Education, 30(4), 373-381.