Responsible Business and Integrated Stakeholder Reporting: Towards a Stakeholder Model for Integrated Reporting of ESG and SDG

The chapter discusses the problem of how business reporting can include financial and non-financial data of measurement. Here, it is required to develop a model for integrated reporting that implies a stakeholder-based decision-making framework. Such decision-making implies focus on strategy, management, governance, and transparency. Today, integrated reporting combines reporting of ESG and SDG performance. To realize this kind of integrated stakeholder reporting, it is necessary to include all important stakeholders of the company. With this approach stakeholder reporting in a stakeholder perspective contributes to increase business legitimacy. Thus, based on theory of business ethics and stakeholder management, the chapter presents a stakeholder framework for integrated reporting that considers both ESG and SDGs as essential for integrated CSR reporting.