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The case for better business reporting 

Ultimately, better business reporting is about business making its case for capital in a more effective way, and providing investors with the information they need to take a longer term perspective on business value.

Integrated reporting provides a basis for companies to develop their narrative reporting to support this longer term perspective by focusing reporting around the organization's business model and operational priorities. In practice this should mean:


  • More operationally focused measures of performance
  • Greater focus on explaining how key business 'assets' have been developed (such as the customer base)
  • More emphasis on explaining factors driving future performance

The potential reward for this transparency is the opportunity to re-focus investor dialogue on the issues that really drive value in your business.


Addressing the gap

Integrated reporting: Addressing the reporting gap (PDF 850 KB)

There is a gap between current corporate reporting and investor needs. We explain how some companies are filling this gap by applying Integrated Reporting principles in their narrative reporting to more effectively communicate their business story.

Introducing better business reporting

Value creation story

Telling your value creation story (PDF 199 KB)

Helping investors look beyond the short term. We explain how to use Integrated Reporting principles to provide a more complete picture of how the business is developing and protecting its long term value.

The business case

Business Case

The business case for integrated reporting (PDF 1.9 MB)

Good reporting should enable the capital markets to better understand a company's strategy, align their models with business performance, and make efficient and forward looking investment and other key decisions. We explain the potential benefits of Integrated Reporting.

Business Case

Introducing integrated reporting (PDF 939 KB)

A brief introduction to the principles and reporting content elements behind integrated reporting.

Future of reporting

New era

A new era for corporate reporting? (PDF 2.1 MB)

Corporate reporting needs to evolve if it is to provide a more complete picture of business value. We discuss how a more focused approach to narrative reporting could provide the solution.

Corporate reporting

The future of corporate reporting: towards a common vision

Stimulating debate about the future of corporate reporting: Interviews with leaders in the field of corporate reporting - including standard-setters, users, preparers, and regulators.

Financial reporting

The future of financial reporting (PDF 530 KB)

As reporting enters a period of upheaval, we ask whether this will lead to better communication or more compliance? (article first appeared in accountancy. (May 2012)

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Integrated Reporting: Performance insight through better business reporting

Integrated Reporting