The IIRC's <IR> Banking Network have released the publication Applying the Integrated Reporting concepts of outcomes and social and relationship capital in the banking industry. The paper helps to clarify some of the issues that banks have raised when preparing integrated reports and provides insights into current practice of banks’ reporting on outcomes. It also outlines leading reporting practice and articulates the benefits for banks in reporting on outcomes. Please click to download the paper from the IIRC's website.

The second paper is academic research into the question whether integrated report quality is associated with stock liquidity, firm value, expected future cash flow, and cost of capital. The study, The Economic Consequences Associated with Integrated Report Quality: Early Evidence from a Mandatory Setting, uses data from South Africa because it is the only country where integrated reporting is mandated. It finds that integrated reporting is positively associated with both stock liquidity and firm value. Among the authors of the paper are Stanford University professor and former IASB member Mary Barth and Elmar Venter from the University of Pretoria and scholar in the Deloitte IAAER Scholarship Programme. The paper is available free of charge through SSRN.