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.
- 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.