Sustainability reporting for the future – leading for change
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Purpose to impact: How accounting and reporting practices pave the path to Sustainable Value Creation

May 22, 2023 · 1.3 MB Download

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This research study sets out a ‘Purpose to Impact‘ framework that links four distinct but interconnected elements: Purpose (‘why‘), strategy (‘what‘), Innovation (‘how‘) and impact (‘where‘).

Led by leading scholar in the field of integrated thinking and reporting, Professor Cristiano Busco, the research draws on several in dept, long term case studies and conversations with enlightened company leaders from ABN AMRO, Generali, Leonardo Enel, Novartis and Snam.

It explores how the finance organisation plays a key role in accounting for, and reporting, the journey from Purpose to Impact and how the multi-capital approach of Integrated Thinking offers finance experts a way to broaden their understanding of the concept of value.

The report also identifies ten challenges faced by finance professionals in playing a leading role in this journey and making the integration between Purpose, Strategy, Innovation and Impact happen in practice.

Download the Purpose to impact research report

File name: Purpose to Impact Research Report AICPA CIMA.pdf

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