Integrated thinking

Integrated thinking

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. Our report, Integrated Thinking: A Virtuous Loop, published in 2021 details how leading businesses have mapped out and implemented their integrated thinking journey. It builds upon the Integrated Thinking & Strategy: State of Play 2020 report that introduced a new model for integrated thinking.

For the opportunity to share thinking and to co-create a common view of integrated thinking, organizations are encouraged to join the Integrated Thinking & Strategy Group (a subset of the Value Reporting Foundation’s <IR> Business Network). The Group brings together some of the world’s most innovative organizations to collaborate, learn from each other, challenge each other’s thinking and share leading practices between themselves and those who follow them.


About the prototype Integrated Thinking Principles

Released in December 2021, the prototype Integrated Thinking Principles (‘Principles’) – together with the <IR> Framework and the SASB Standards – can help embed sustainable business practices into your organization and provide a foundation for long-term value creation. Integrated thinking and integrated reporting have long gone hand-in-hand and our case studies provide inspiring examples of how integrated thinking has supported the design and execution of strategies underpinning value creation for both investors and other key stakeholders. The publication of the prototype Integrated Thinking Principles completes the trio of the Value Reporting Foundation’s principal resources.

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

→ Download the Principles

The Value Reporting Foundation seeks feedback on the Integrated Thinking Principles via a short online questionnaire. Your responses to this questionnaire provide an opportunity for you to help refine the prototype Integrated Thinking Principles and shape the integrated thinking movement. This questionnaire is structured so that you can provide your feedback on the fundamental design and content of the Integrated Thinking Principles. We are most grateful for your support.

Integrated thinking: A virtuous loop

This Integrated Thinking & Strategy Group report details how leading businesses have mapped out and implemented their integrated thinking journeys. The report explores integrated thinking as a constantly evolving loop. It examines case studies from some of the world's most innovative organizations, including Solvay and Novo Nordisk, and how they base their decisions on interconnected information across multiple capitals.

Integrated thinking case studies

The integrated thinking case studies have been developed to set out how individual organizations globally have developed their approach to integrated thinking and strategy. The case studies demonstrate how integrated thinking has had a transformative effect on the business models and strategies of these international organizations from a diversity of sectors.

Benefits of integrated thinking

Join the 40+ participants of the Integrated Thinking & Strategy Group to access regular webinars and to co-create a common view of integrated thinking to help build resilient, future-fit, businesses. Integrated thinking helps organizations understand the outcomes their products, services and activities create, foster culture and purpose, support integration of financial and sustainability-related performance, and enhance connectivity and transparency.