Integrated reporting is intended to show the value created by an organisation over time by providing information about an organisation’s strategy, governance, performance and prospects, in the context of its external environment.
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. The IIRC has developed a corporate reporting framework, The International Integrated Reporting Framework, to better demonstrate value creation.
Australian Institute of Company Directors has published a Comparison guide of ASIC’s Regulatory Guide 247 “Effective Disclosure in an Operating and Financial Review" and the International Integrated Reporting Framework.
A guide and toolkit, by the IIRC and Tomorrow’s Company, for Chairmen, CEOs and CFOs, sets out how integrated reporting can help future business success.
KPMG produced the paper Integrated Reporting: A key milestone on the journey to better business reporting in December 2013. Also from KPMG: Integrated Reporting in practice: The South African story, (June 2012).
A director’s guide to integrated reporting from Deloitte (2015) provides a useful overview of the drivers and benefits of integrated reporting. Deloitte have also published The New Integrated Reporting Framework: A Review Guide for Audit Committee Members.
The Evolution of Corporate Reporting for Integrated Performance is a useful Background paper from the 30th Round Table on Sustainable Development (June 2014).
Showcasing the business case for integrated reporting, BlackSun have produced The Integrated Reporting Journey: the Inside Story.
The International Federation of Accountants (IFAC) released a paper, setting out a vision for the role of professional accountants in supporting integrated thinking and thereby helping to align capital allocation, corporate behaviour, financial stability and sustainable development.
NZ Post produced its first (also New Zealand’s first) integrated report in 2013.
The Global Network of Director Institutes’ (GNDI) perspectives paper, Integrated Reporting, August 2013, discusses some concerns about Integrated Reporting, including risks around compliance and over prescription.
The article, How do you measure value?, in the June/July 2013 edition of boardroom discusses the value of integrated reporting and asks how boards know that they receive the right information to adequately assess risks and opportunities.