This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reporting components, value creation and the business model, and identifies the customer and her/his value expectations as a credible basis for re-imagining Integrated Reporting in a more positive fashion.

中文翻译：

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考虑客户的价值期望：重新构想综合报告计划

本文对综合报告的批判做出了贡献，认为它是开始将其重新想象为潜在的渐进式发展的序幕。尽管可以确定许多重要的理由来拒绝将综合报告作为此类倡议，但本文继续深入挖掘综合报告的两个关键组成部分，价值创造和商业模式，并确定了客户和她的客户。 /他的价值期望是以更积极的方式重新构想综合报告的可靠基础。