Integrated reporting is about integrating material financial and non-financial information to enable investors and other stakeholders to understand how an organisation is really performing. An integrated report looks beyond the traditional time frame and scope of the current financial report by addressing the wider as well as longer-term consequences of decisions and action and by making clear the link between financial and non-financial value. It is important that an integrated report demonstrates the link between an organisation's strategy, governance and business model.
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The Climate Disclosure Standards Board’s expanded reporting framework aims to encourage better investor decision-making.
Published on 18 February 2014
The International Integrated Reporting Council (IIRC) has released its Integrated Reporting <IR> Framework
Published on 10 December 2013
The Institute says the IIRC’s draft international Integrated Reporting Framework is a good first step towards the adoption of integrated reporting.
Published on 16 July 2013
The International Integrated Reporting Council (IIRC) released its consultation draft of the Integrated Reporting <IR> Framework on 16 April 2013.
Published on 24 April 2013
The IIRC has released explanatory documents on materiality, capital and business models, for the development of an internationally accepted integrated reporting framework.
Published on 28 March 2013
The Climate Disclosure Standards Board and Promethium Carbon have jointly released a report on climate change and integrated reporting.
Published on 12 March 2013
The International Integrated Reporting Council (IIRC) has established a database of examples of emerging practice in Integrated reporting from around the world.
Published on 19 February 2013
The IIRC has released the Draft Outline of the Integrated Reporting Framework it is preparing as the basis for a globally accepted Integrated Reporting framework.
Published on 3 August 2012
The Institute lodged a submission to the International Integrated Reporting Council on its discussion paper Towards Integrated Reporting: Communicating Value in the 21st Century.
Published on 12 December 2011
The process toward the creation of an international integrated reporting framework has begun with the release of a discussion paper on integrated reporting.
Published on 28 September 2011