The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) have announced their intention to merge into a unified organization, the Value Reporting Foundation. The Value Reporting Foundation will maintain the Integrated Reporting Framework, advocate integrated thinking, and set sustainability disclosure standards for enterprise value creation. The merger directly responds to calls from global investors and corporates to simplify the corporate reporting landscape, providing the market with a clear solution for communicating about the drivers of enterprise value.