Refining integrated thinking

Purpose Integrated thinking involves a holistic, multi-capital approach to decision-making and operations promote value creation sustainability. This paper aims outline schematic which can be used gauge the levels of integrated by organisations. Design/methodology/approach The researchers partnered with an independent consulting firm (“Sustain-X”) has developed tool for evaluating thinking. A two-stage mixed-method design is evaluate tool. Firstly, in keeping exploratory nature paper, tool’s principles indicators are contrasted findings from extensive review research interviews experts on how understood operationalised. Secondly, was applied sample South African listed firms’ reports generate scores. These scores evaluated testing strength their association other generally accepted proxies Findings include awareness understanding; leadership commitment capability; structures; organisational performance management; external communication. Empirical results show that measures generated using Sustain-X aligned report quality ratings sophistication organisations’ accounting, management governance structures. Research limitations/implications combination earlier findings, detailed (conducted independently Sustain-X) battery quantitative tests have been schematic, but more refined additional case studies or ethnographies deferred. Practical implications offers practical means stakeholders It flexible enough data collected during private engagements companies only publicly available information. Social one first dimensions should useful academics practitioners concerned development application Originality/value adds literature answers call further practices.