Integrated Reporting is a new approach to corporate reporting that demonstrates the linkages between an organization’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing.

An Integrated Report should be a single report which is the organization’s primary report – in most jurisdictions the Annual Report or equivalent. Central to Integrated Reporting is the challenge facing organizations to create and sustain value in the short, medium and longer term. Each element of an Integrated Report should provide insights into an organization’s current and future performance.

By addressing the material issues for an organization, an Integrated Report should demonstrate in a clear and concise manner an organization’s ability to create and sustain value in the short, medium and longer term.

In September 2011, the IIRC launched the discussion paper Towards Integrated Reporting – Communicating Value in the 21st Century which sets out the rationale for Integrated Reporting and proposals for an Integrated Reporting framework.   > READ MORE

<IR> framework overview