Analysis of Integrated Report Adoption for Natura Cosmeticos

Abstract

Nowadays, firms pay much more attention to their corporate social responsibilities (CSR) in order to gain good reputations for them and get benefits such as reducing financial constraints from outside parties. Considerations of CSR indicate that these companies do not only focus on improving profits but also take into considerations of non-financial information in their daily operating process. Thus, many firms have shifted their profit-oriented strategies to sustainable development strategies. However, annual reports cannot show the effects of these sustainable strategies’ adoption, therefore integrated report, which is long-term oriented and focuses on the impacts of a company’s activities on the capitals and on the interrelations generated by such actions, is needed to substitute the original annual report for these firms. This paper mainly conducts research through qualitative methods and literature reviews, aiming at demonstrating the rationalities and effects of integrated report adoption for Natura Cosmeticos based on its current sustainable strategy, which is called “The Triple Bottom Line”.