Global

Details

  • Service: Audit
  • Type: Business and industry issue
  • Date: 6/13/2012

Integrated Reporting in practice 

In Practice

One of the distinguishing features of Integrated Reporting is that in contrast to compliance based reporting, there can be no model report – every report must be built around the unique business model of the preparer. This requires a very different mindset when looking at examples of good reporting.

Ultimately good reporting is about meeting investors' needs. For an Annual Report this comes down to answering two key questions. What does it tell me about the value of the business and what does it tell me about the management's stewardship of the business? Some of the best examples of reporting help readers understand how to model value - how to structure a cash flow model of the business and how to form views on the key model judgments. Businesses that don't do this risk greater capital markets volatility.

Further information:

  • Integrated Reporting In Practice: The South African Story (Integrated Reporting - Issue 2, page 8)
  • What does An Integrated Report Look Like? (Integrated Reporting - Issue 2, page 14)
  • Some Common Questions Answered (Integrated Reporting - Issue 2, page 40)
  • Journey to Better Business Reporting
    Setting out an incremental approach to improving business reporting.
 

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Integrated Reporting: Performance insight through better business reporting

Integrated Reporting