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<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.

<IR> aims to:

  • Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital
  • Promote a more cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates the full range of factors that materially affect the ability of an organization to create value over time
  • Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their interdependencies
  • Support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term.

<IR> in the corporate reporting landscape:

  • <IR> is about better reporting, not more reporting
  • <IR> is consistent with numerous developments in corporate reporting take place within national jurisdictions across the world
  • <IR> will provide the impetus for greater innovation in corporate reporting globally
  • <IR> has a combined emphasis on conciseness, strategic focus and future orientation, the connectivity of information, and the capitals and their interdependencies
  • <IR> emphasizes the importance of integrated thinking within the organization.