The Smart Integrated Reporting MethodologyTM took root around the year 2000. It brought balance to 'sustainability reporting' that was gaining momentum on a divergent route around the same time. The Smart 'one report' approach that integrated financial and non financial value creation was vindicated with the emergence of the International Integrated Reporting Framework about a decade later.
The Smart Methodology provides stimulating perspectives on integrated thinking from both sustainability and integrated reporting angles. This second edition embodies Smart Media's experience in producing over 60 integrated reports for some 25 clients over the past seven years.
Here are some of the points covered in the second edition: