Need to get up to speed on integrated reporting?
This article will help explain the 101 of integrated reporting to you.
The questions addressed in the article are as follows:
- Who should prepare an integrated report?
- Which guidance should an organisation use?
- What’s the difference between the terms integrated report, integrated reporting and integrated thinking?
- How does the integrated report fit with other reports such as the annual financial statements?
- Should the annual financial statements be included in the integrated report?
- What is value creation?
- What to call the report?
- Can an organisation prepare an integrated report if integrated thinking is not embedded?
- What is the Integrated Reporting Committee of South Africa?
- Does the integrated report need a specified audience?
- Should the integrated report be long or short?
- Are directors responsible for the integrated report?
- Can (and should) the integrated report be assured?