Integrated Reporting Key to Assessing Quality of Sustainability Reporting
The article discusses sustainability reporting and integrated reporting using a case study of Telenet, a Belgian telecommunication company. It shows that materiality and completeness are crucial for assessing the quality of sustainability reporting. An integrated strategy is important for developing an integrated report, connecting financial and sustainability indicators. Companies face challenges in developing integrated reporting. The case encourages critical reflection on motivations behind sustainability reporting and offers recommendations for improvement. This case is suitable for financial reporting courses focusing on contemporary trends or specific courses on CSR, sustainability, accountability, or ethics.