Sustainability has different significance, importance and meaning to different individuals and corporations. Recently, however, there has been a growing public consensus on the importance of sustainability for both companies and investors. This report summarizes the public lecture delivered by Dr. Robert G. Eccles,1 which was based on his book The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality, co-authored with Michael P. Krzus. The lecture discussed the perception and value of sustainability for both companies and investors by briefly presenting several empirical studies and reports. It then traced the United Nations Global Compact and the Sustainable Development Goals initiatives and examined the main barriers and opportunities for them to be successful. Finally, it concluded by explaining the framework of integrated reporting and its concept of materiality, which is the essence of achieving sustainable development.
