Informations and abstract
Keywords: Integrated Reporting.
The concept of «integration» is essential to go beyond firms' traditional "per silos" approach to sustainability. In this sense, «integrated sustainability» is the simultaneous realization of all the main dimensions (economic, social and environmental) of sustainability, with the integrated management of the «tensions» and trade-offs among such dimensions. With this premise and through the analysis of seminal contributions on this topic, this article highlights the different «levels» (governance, business models and performance measurement) that companies have to reorganize in order to implement integrated sustainability, beyond mere compliance. In particular, integrated measurement, control and reporting systems are essential to promote a common language and an organized, sustainability-oriented culture, that can highlight and manage, in an integrated perspective and without eliminating them, the «tensions» existing among its different dimensions.