Luxembourg

Details

  • Service: Audit
  • Industry: CC&S
  • Type: Business and industry issue
  • Date: 4/18/2012

Integrated Reporting: Performance insight through better business reporting 

The global environment has changed and corporate reporting needs to keep up with the needs of its users. Integrated Reporting aims to provide a remedy. Using a principles-based framework to determine content, an Integrated Report presents information on the business model and strategic objectives, holistic performance and governance in a concise and transparent manner.

 

Three features of Integrated Reporting will represent a significant change to current practice:
 

  • Holistic performance requires reporting to move beyond traditional financial metrics, recognising other measures of performance.
  • Its longer term and forward looking nature will provide a better understanding of how current and future events affect value.
  • Its integration of information with the business model will provide greater transparency, by linking performance to strategic objectives.
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The challenge of providing better business reporting is an area of increasing focus. This briefing.pdf (199 KB) provides a quick introduction.


In Integrated-Reporting-Performance-Insight-through-Better-Business-Reporting.pdf (1.8 MB), we introduce the concept of Integrated Reporting, and explore the implications of the International Integrated Reporting Committee's Discussion Paper.


Read the press release: A milestone on the journey to Integrated Reporting.


KPMG’s response to the IIRC’s Discussion Paper