While progress is made in the individual integration of business information, documents and processes, the issue of how to vertically integrate these individually integrated results needs to be resolved. This paper proposes an ovel TRANSCODE approach to the issue. The approach represents business information, business documents and business processes in three TRANSCODE Structures, which are then implemented, conceptualized and reified in an integrated and flexible 3 layer TRANSCODE Model. © 2006 IEEE.