Terms like “sustainability” and “corporate social responsibility” are not new. They’ve been around for 20 years or more. What is new is the financial investment community’s recognition of the value of collecting and reporting material nonfinancial information as part of the measurement of organizational value. More and more, corporations are recognizing that material nonfinancial information is important to investors and analysts. While they may have declined to participate in sustainability reporting a few years ago, corporations are discovering that the long-term viability of their operations is being judged not only on profitability, but on nonfinancial factors as well. This means that a growing number of organizations are including occupational safety and health data in “integrated” reports that include financial and nonfinancial information.