This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Major publications on Integrated Reporting

The International Integrated Reporting Framework (IIRF), published by the International Integrated Reporting Council (IIRC) in December 2013, explains the fundamental concepts of integrated reporting and provides principles-based guidance for entities wishing to prepare an integrated report. 

Although there is no requirement in the UK to comply with the IIRF, this page provides a number of publications for those companies wishing to distinguish themselves from the rest and prepare an integrated report.

Latest publications

<IR>: how does it fit into the UK corporate reporting landscape?

27 May 2015

The UK has a robust reporting and governance regime, particularly for quoted companies. With such comprehensive requirements already in place which enable a company to tell its story well, the questions often asked include: why <IR>? What does it add? Why are companies and investors talking about it? This publication examines the annual reporting requirements and the International <IR> Framework, identifying the missing link between two. Namely, integrated thinking. It outlines a number of benefits that a company can gain from applying integrated thinking, and highlights key processes that a company will need to have in place to ensure those charged with governance can confidently make the assertions required under the <IR> Framework.

A Directors' Guide to Integrated Reporting

03 Mar 2015

This publication from Deloitte provides a guide for directors on integrated reporting. It looks at the drivers of integrated reporting, what integrated reporting is, and the real benefits that businesses have seen behind integrated reporting.

Need to know — The IIRC releases the International Integrated Reporting <IR> Framework

11 Dec 2013

This newsletter provides an overview of the IIRC's International Integrated Reporting <IR> Framework (<IR> Framework) which was released on 9 December 2013.

Governance in focus: The 2013 audit committee reporting season: New rules or a new regime?

30 Oct 2013

Very significant changes have been introduced for 30 September year ends onwards and some of the key elements have only been finalised very late in the day. In addition, the Competition Commission’s final report, issued earlier this month, will require a shareholder vote on whether the Audit Committee Report is satisfactory with effect from the last quarter of 2014. This will enhance the visibility of the role and work of the Audit Committee as a whole and the Chair in particular. In this Governance in focus we provide a summary of the changes facing boards, audit committees and auditors and how they will impact the 2013 audit committee reporting season; we provide observations on early adopters and we also outline a framework for the new style audit committee report.

Integrated Reporting - A reporting evolution

31 Jan 2013

Integrated reporting or 'IR' as it is symbolised by the International Integrated Reporting Council (IIRC) has evolved as a corporate reporting concept in response to calls to improve company performance reporting and to provide a more comprehensive picture of a company's business model for long-term value creation. This publication from Deloitte (UK) discusses the main features of an integrated report noting that such a report will place emphasis not just on financial performance but also on other non-financial performance metrics such as environmental and social impact. The publication also discusses the key benefits of integrated reporting and highlights that given the expected move to integrated reporting in the future, organisations should prepare now to ensure that they have the systems in place to be able to capture the non-financial data they will require to be able to comply.

Making investment grade — The future of corporate reporting

25 Jun 2012

This publication by Deloitte, the United Nations Environment Programme and the Centre for Corporate Governance in Africa at the University of Stellenbosch Business School serves to provide an international perspective on integrated reporting, by articulating the views of internationally pre-eminent role players on topical issues associated with integrated reporting and integrated reports.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.