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Integrated Thinking Principles

Integrated thinking leads to integrated decision making and actions that consider the creation, preservation or erosion of value over the short, medium and long term. To learn more about integrated thinking, see the Transition to integrated thinking: a guide to getting started, which is intended to help senior leadership and those charged with governance to embed integrated thinking in their organisations. 

About the Integrated Thinking Principles v1.0

The Integrated Thinking Principles v1.0 (principles) together with the Integrated Reporting Framework and the SASB Standards can help your organisation embed sustainable business practices and provide a foundation for long-term value creation. Integrated thinking and integrated reporting are mutually reinforcing—our case studies provide inspiring examples of how integrated thinking has supported the design and execution of strategies underpinning value creation for investors and other key stakeholders.

The principles, which are interconnected, are implemented on three levels: the first comprises questions to the board and CEO of an organisation on how widely each principle has been adopted across the organisation; the second offers the opportunity to test how deeply the Principles have been embedded in the organisation; and the third consists of management tools, practices and processes to bring integrated thinking to life.

→ Download the Principles v1.0