A worldwide debate on the effectiveness of business reporting information has engaged organizations, policy makers, regulators, and members of the capital market. The documents through which organizations disclose their annual performance are being questioned and criticized, as they appear inadequate for responding to stakeholder needs. In 2013, the International Integrated Reporting Council (IIRC) launched a project with the aim of redesigning corporate reporting processes and outputs, introducing integrated reporting (IR). At the center of IR are the six capitals defined by the IIRC representing the basis for an innovative form of evaluating and presenting performance. New topics on the global sustainable development agenda are growing in importance, requiring companies to enrich their disclosure and connect business to environment. In this study, we examined how a group of leaders in IR, 134 European companies from the IIRC IR reporters list, are currently disclosing IR capital and Sustainable Development Goals (SDGs), developing three evaluation scores: Capital Disclosure Index, SDG Disclosure Index, and SDG Compliance Index.

中文翻译：

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向最好的人学习：投资者关系记者披露的新挑战和趋势以及可持续发展目标的作用

一场关于商业报告信息有效性的全球性辩论吸引了组织、政策制定者、监管机构和资本市场成员。组织用来披露其年度绩效的文件受到质疑和批评，因为它们似乎不足以满足利益相关者的需求。2013 年，国际综合报告委员会 (IIRC) 启动了一个项目，旨在重新设计企业报告流程和输出，引入综合报告 (IR)。IR 的中心是 IIRC 定义的六个首都，代表了评估和展示绩效的创新形式的基础。全球可持续发展议程上的新主题越来越重要，要求公司丰富其披露内容并将业务与环境联系起来。