Learning Objectives After successful completion of this case , students should be able to: 1. discuss the concept of materiality and examine its role in sustainability reporting 2. describe and examine the criteria that sustainability -related disclosures need to fulfill in order to be complete ; 3. unravel the role of an integrated strategy in developing an integrated report ; 4. demonstrate the importance of an integrated strategy for connecting financial and environmental performance indicators ; 5. identify and clarify the challenges that companies may face in developing an integrated report ; and 6. reflect on the motivations behind sustainability -related disclosures . Table 1 represents the Case Alignment Chart . It matches the different case questions to the learning objectives and Anderson et al.'s (2001) cognitive process categories: remember