Both ISO 26000 and the International Integrated Reporting <IR>  encourage organizations to consider how their strategy, operations and governance work together to create outcomes that are valuable to the business, society and other stake- holders. By promoting ‘ integrated thinking ’, both ISO 26000 and the International Integrated Reporting <IR>   help organizations improve their understanding of the factors that drive or erode value over time. In addition, both encourage organizations to communicate how they plan to deliver value over the short, medium and longer term.