As many corporate reporters are currently immersed in the annual reporting process, it’s both a busy time and a relevant time for Black Sun to reflect back on the past several months. A lot has taken place in the market, both in the UK and globally. Geo-political impacts have triggered new agendas whilst trust in business remains at an all-time low. Developments in international reporting across the globe is increasingly creating a change of focus by governments and investors worldwide – impacting wider stakeholder groups. This year, many non-financial reporting directives are taking effect across multiple regions. Focus is on the sustainable development goals and the Integrated Reporting Framework is being adopted at a rapid pace as many government bodies, regulators, listed companies and public organisations are realising the benefits of an integrated approach. All of these drivers have been building over time to lead us into place where the time is ‘right’ for Integrated Reporting.