Global

Details

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

Integrated Reporting – The Business Case: Why Do It? 

The Business Case
There is growing recognition that the range of issues and opportunities affecting long-term business value is much broader than can be reflected in a set of current year financial measures. Annual Reports should reflect this if they are to support investors' capital allocation decisions effectively.

Integrated Reporting provides a basis to address this by re-focussing reporting around an organization's business model and operational priorities. The aim is to reflect the critical opportunities and challenges that affect the business - the same issues that management are dealing with on a daily basis within the organization.


Although designed to support the preparation of dedicated Integrated Reports, this approach can be applied by any company preparing its Annual Report - or other elements of its corporate reporting.

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Integrated Reporting: Performance insight through better business reporting

Integrated Reporting