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Integrated Thinking | An exploratory survey by South Africa Institute of Chartered Accountants
April 7, 2015
Integrated thinking is about ensuring the long-term sustainability of organisations through the sustained creation of value for stakeholders.The purpose of this paper by South Africa Institute of Chartered Accountants (SAICA) is to share the South African experience of how implementing integrated reporting is impacting on integrated thinking and has contributed to understanding integrated thinking.
Some of the benefits of integrated thinking that were noted in the survey include:
• improved decision-making, both at management and board levels
• enhanced information available for decisionmaking
• improved governance processes and risk management.