Australia

Details

  • Service: Audit, Financial Statement Audit, Accounting Advisory Services, Regulatory Audit, Audit Related Services, Topics, Business Reporting
  • Type: White paper
  • Date: 6/08/2012

Better Business Reporting publications

We examine the journey to improved communication with capital markets and development of better business reporting frameworks and practices.

Integrated Reporting: Performance Insight through Better Business Reporting Ed 2 

Since publishing the first edition of Integrated Reporting in September 2011, the consultation on the International Integrated Reporting Council's (IIRC's) Discussion Paper has closed and the IIRC has issued a summary of the responses. Its Pilot Programme has gained momentum and the IIRC is moving forward with the development of an Integrated Reporting Framework which is intends to publish by the end of 2013.
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This second edition focuses on how Integrated Reporting can help organisations better explain their value creation story and reviews progress in South Africa where Integrated Reporting is already becoming a reality.

 

We also address some of the practical issues and common questions that companies may find as they embark on the Integrated Reporting journey.

 

Key insights

  • Integrated Reporting provides a basis for organisations to explain their business story more effectively to the capital markets.
  • Any organisation can apply Integrated Reporting principles to improve their Annual Report.
  • Reporting is built around the business model to provide a more complete understanding of long-term business value.
  • Reports do not replace existing financial and sustainability reporting though they may link to or incorporate it where relevant.
  • The IIRC is developing a detailed reporting framework though the principles can be applied now.