What is Integrated Reporting <IR>?

<IR> is a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation.

An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term.


How <IR> will shape the future of business

<IR> is needed by business and investors. Businesses need a reporting environment that is conducive to understanding and articulating their strategy, which helps to drive performance internally and attract financial capital for investment. Investors need to understand how the strategy being pursued creates value over time.

  • IIRC Chairman, Professor Mervyn E King SC, and IIRC Working Group member Leigh Roberts of the South African Institute of Chartered Accountants have co-authored a book, 'Integrate: Doing Business in the 21st Century'.