抄録
In this paper, I describe the trends in Integrated Reporting, then, I analyze by selecting
the five companies of Japanese manufacturing industry that is doing the disclosure fulfilling and
progressive approach for Integrated Reporting. As a result, initiatives to contribute to the management
sophistication, such as implementation of the materiality assessment, long-term management vision
development and the setting and monitoring of metrics have been extracted. In addition, in these
efforts, clarification and sharing of management philosophy can be recognized as a common point.
