Integrated report and sustainability reporting resources

This collection brings together resources that can help you stand out from the crowd.

Those looking for inspiration on how to improve their annual reports should refer to Deloitte's 2018 Annual Report Insights survey.  This provides insights into narrative and financial reporting trends for UK listed companies, together with ideas to help them improve their annual reports. Hot topics including Brexit disclosures, governance reform and integrated reporting are all addressed.

Our resources also include the latest news, videos and other publications on integrated reporting, the latest news on assurance over an integrated report and publications and guides on how to prepare an integrated report.  We also provide a link to the latest news on other sustainability reporting developments from organisations such as the Global Reporting Initiative (GRI).

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Latest Resources

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

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.

Deloitte Global Impact 2013 report Image

Deloitte Global Impact 2013 report

15 Nov, 2013

Global Impact 2013, Deloitte’s annual report. A snapshot of the depth and breadth of the Deloitte story, it provides facts about our network and highlights of our work, culture, people, and broad range of businesses.

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

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.

UK Carbon Reporting Survey — Lip service or leadership? Image

UK Carbon Reporting Survey — Lip service or leadership?

17 Jul, 2013

This UK Carbon Reporting Survey highlights that, whilst there has been an improvement since last year, many quoted companies still have much work to do before they can confidently claim compliance with the new regulations. Significant issues around consistency, transparency, accuracy and completeness of disclosures were evident in the 2011/12 reports reviewed. It is also clear that, generally, there is slow progress in making substantial cuts to emissions, which is the overall purpose of the UK government's legislative agenda for low carbon. Companies now have little time to display the kind of leadership sought by both national and international governments in this area.

Webcast Image

Robert Bruce interviews — Integrated Reporting – A comprehensive guide

06 Jul, 2013

Robert Bruce presents a video documentary on the International Integrated Reporting Framework being developed by the International Integrated Reporting Council (IIRC).

Mandatory carbon reporting: Red tape or silver lining? Image

Mandatory carbon reporting: Red tape or silver lining?

01 Jul, 2013

This publication from Deloitte (UK) discusses the narrative reporting regulations requiring UK quoted companies to include information on greenhouse gas emissions in their directors’ report.

Integrated Reporting - A reporting evolution Image

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.

Business and the biodiversity challenge — A study of actions among the Fortune Global 50 companies Image

Business and the biodiversity challenge — A study of actions among the Fortune Global 50 companies

24 Oct, 2012

A recent study by Deloitte Touche Tohmatsu Limited and Deloitte France, on biodiversity management among the Fortune Global 50 companies, suggests that a large majority of the Fortune Global 50 companies are communicating publicly about their biodiversity initiatives.

Sustainability: CFOs are coming to the table Image

Sustainability: CFOs are coming to the table

11 Oct, 2012

CFOs are engaging with sustainability. That's the key finding of the 2012 Sustainability and the CFO survey, undertaken on behalf of Deloitte Touche Tohmatsu Limited and its member firms by independent analyst firm Verdantix.

Going from good to great — Ways to make your sustainability report business-critical Image

Going from good to great — Ways to make your sustainability report business-critical

09 Oct, 2012

This paper discusses how companies can make sustainability reporting business-critical through adopting a more robust methodology for determining environmental, social and governance (ESG) materiality.

2012 Sustainability and the CFO Study Image

2012 Sustainability and the CFO Study

25 Sep, 2012

The 2012 Sustainability & the CFO Study, conducted among 250 CFOs representing companies with greater than USD 1 billion in revenue each, across 14 countries on 5 continents, asked CFOs to share their perspectives on sustainability. The results were clear: CFOs are engaging with sustainability.

Sustainability: Why CFOs are driving savings and strategy Image

Sustainability: Why CFOs are driving savings and strategy

13 Sep, 2012

This publication discusses why sustainability has made such progress on the CFO agenda and outlines how finance executives can extract even more value from their sustainability endeavours.

Making investment grade — The future of corporate reporting Image

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.

The Sustainable Board Image

The Sustainable Board

23 Jan, 2012

A white paper providing a board-level overview of sustainability and its impact on organisations.

Deloitte 2011 Corporate Responsibility Report Image

Deloitte 2011 Corporate Responsibility Report

30 Dec, 2011

Deloitte has published its 2011 Corporate Responsibility Report, reflecting Deloitte's wider outlook on corporate responsibility, and acknowledging that Deloitte's most significant impacts on society result from the work that member firms do for their clients.

Sustainable finance — The risks and opportunities (some) CFOs are overlooking Image

Sustainable finance — The risks and opportunities (some) CFOs are overlooking

19 Oct, 2011

A new report from Deloitte provides a unique view into how CFOs think about the challenges and opportunities associated with sustainability, based on an independent global survey of 208 CFOs undertaken by Verdantix on behalf of Deloitte.

Sustainable finance — The risks and opportunities (some) CFOs are overlooking Image

Sustainable finance — The risks and opportunities (some) CFOs are overlooking

19 Oct, 2011

A new report from Deloitte providing a unique view into how CFOs think about the challenges and opportunities associated with sustainability, based on an independent global survey of 208 CFOs undertaken by Verdantix on behalf of Deloitte.

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