This paper integrates the ideas of the German sociologist Niklas Luhmann (1927–1998) with the highly topical issue of sustainability reporting. Luhmann sought a detailed description of the world as a set of complex systems which he applied to ecology. We discuss the gestation and requirements of the International Integrated Reporting Council (IIRC) conceptual framework of 2013, suggesting that as finalised it has little relevance to either sustainability or ecology.Consistent with Luhmann's approach which praises for more consciousness, our research provides no instant blueprint or solution, but a coherent way of understanding and analysing the complex set of systems and sub-systems involved in the multi-capital, multi-measurement-unit, multi-stakeholder and multi-motivated current content of the sustainability issue. The paper suggests that the current field of operations may be too narrow. It provides a mental mechanism for creative forward thinking, establishing a broader framework and providing guidance and direction for this enlargement.