• Service: Audit, Financial Statement Audit, Accounting Advisory Services, Regulatory Audit, Topics, Business Reporting
  • Type: White paper
  • Date: 21/09/2011

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 1 

On 12 September 2011, the International Integrated Reporting Committee (IIRC) released a Discussion Paper on Integrated Reporting, one of the most significant developments in business reporting in recent times. Integrated Reporting will significantly change the way publicly listed companies report to the capital markets, with the Annual Report eventually being superseded by an Integrated Report. 

This paper provides an overview of integrated reporting, its benefits, and next steps towards the development of an Integrated Report.


The Integrated Report will focus on a comprehensive overview of a company’s strategy, performance in implementing it, and insights into performance prospects. 


The benefits include:

  • an improved basis for capital allocation
  • potentially a lower cost of capital
  • reduced reporting costs
  • better business performance through improved organisational clarity.


The next steps for the IIRC will be the development of an Exposure Draft, followed by a final version of the Integrated Reporting Framework.


A pilot program will be run between 2011 and 2013 to ensure the Integrated Reporting Framework can be applied in practice.