What is Integrated Reporting <IR>?

<IR> is  a process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. An integrated report should be prepared in accordance with the International <IR> Framework.

While the communications that result from <IR> will be of benefit to a range of stakeholders, they are principally aimed at providers of financial capital.

- ABOUT <IR>

IIRC Pilot Programme

The Pilot Programme is comprised of the Business Network and the Investor Network. The Business Network has over 90 leading businesses testing the principles of <IR> in their corporate reporting cycle and the Investor Network is made up of over 30 organizations who are providing an investor’s perspective on the shortfalls of current corporate reporting.

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How <IR> will shape the future of business

The business and investor benefits of <IR> are compelling. The empirical evidence from the IIRC Pilot Programme shows that <IR> enables the articulation of strategy and how the business is creating value over time.

<IR> and the global economy:

• Information is the lifeblood of capital markets. <IR> enables a better communication of the material factors that create value over the short, medium and long term.

• <IR> is a critical element in contributing towards financial stability and sustainable economic development. It supports investor decision-making and the efficient allocation of capital.

<IR> in practice:

• Over 90 global businesses and 50 institutional investors are directly involved in the IIRC’s work. This includes some of the world’s most iconic brands, such as Coca-Cola, Clorox, Microsoft, Hyundai, Tata, Unilever, Marks and Spencer, SAP and National Australia Bank.

• <IR> results in the concise communication of value.

• <IR> promotes integrated thinking and the breakdown of silos within the business.