The integrated reporting is a new standard for corporate communication, and helps to complete financial and sustainability reports. A clear framework has recently been published, but some questions remain in order to know how to utilize it. Do we need a new document? Do we need to have one report? Will this report be helpful for investors and for other stakeholders? Other questions happens to be raised, such as who’s going to be really working to have an integrated reporting, and who’s interests in the idea.