Corporate financial reporting and sustainability reporting…need to be consolidated…argues the International Integrated Reporting Committee (IIRC) in its…discussion paper…it presents a preliminary framework for [integrated reporting] IR, with a two-year, three-phase pilot programme for companies (such as Microsoft, HSBC, and Gold Fields) to roadtest the prototype. For corporate sustainability advocates, reporting is a means to an end, opening the door to achieving the greater goal of integrating environmental, social, and governance (ESG) factors into core business strategy…But this is only one side of the coin. What's largely missing from this otherwise excellent paper…is the other side of the coin: namely, pull from stakeholders (such as activists, investors, regulators, and customers), which traditionally has created demand for companies to supply progress on sustainability. [also refers to Ford]