Three new publications on integrated reporting

  • IIRC (International Integrated Reporting Committee) (green) Image

08 Jan 2016

The International Integrated Reporting Council (IIRC) has made available three new publications on integrated reporting.

Creating Value: Integrated Reporting <IR> and Investor Benefits draws on the latest research and highlight the increasingly compelling evidence on the value of integrated reporting for investors, exploring its benefits for them and the information they deem important. The research compiled largely comprises investor surveys on their views of integrated reporting and wider information that goes beyond pure financial data, although studies are also included that demonstrate the value of integrated reporting in terms of the performance of a company. Please click to access the publication on the IIRC website.

In cooperation with the International Federation of Accountants (IFAC), the IIRC has released the publication Materiality in Integrated Reporting, which offers guidance for the preparation of integrated reports. It explains materiality and the corresponding materiality determination process, in the context of integrated reporting. It also outlines expectations for materiality-related disclosures. Please click to access the publication on the IIRC website.

Finally, the IIRC makes available a publication by the Integrated Reporting Committee (IRC) of South Africa: Reporting on Outcomes: An Information Paper. The IIRC Framework introduced a requirement to report on outcomes, which are defined as the internal and external consequences (positive and negative) for the capitals as a result of an organisation’s business activities and outputs. While the wording in the Framework is simple, an analysis of South African integrated reports has revealed challenges in reporting on outcomes. The IRC information paper aims to assist report preparers in improving their understanding of what the term outcomes means while offering some considerations for communicating outcomes in an integrated report. Please click to access the publication on the IIRC website.

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