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ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development. Grounded in systems theory, this study employs a panel regression fixed‐effects analysis on organizations from the Euro Stoxx 600 index for the period 2014–2023 to assess the influence of ITR on their performance. Findings show that, by promoting a systemic view of organizations' activities, ITR acts as a bridge between financial and nonfinancial goals of organizations, enhancing sustainability‐oriented decision‐making and consequently aligning corporate strategies with the broader objectives of sustainable development. The study empirically validates the ITR Score proposed in accounting literature as a reliable measure of integration and reinforces its effectiveness in driving value creation from a multidimensional perspective to favor the alignment of individual targets with collective sustainable development goals.
Giorgino et al. (Tue,) studied this question.
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