The latest information Paper from the IRC, A global comprehensive corporate reporting system, sets out some approaches to structuring your corporate reporting suite, centring on the integrated report and integrated information.
The International Integrated Reporting Council (IIRC) released the revised version on 19 January 2021. This version supersedes the original Framework of 2013 and is effective for reporting periods commencing 1 January 2022 but earlier adoption […]
This marked-up version offers the reader a quick look at the changes in the International <IR> Framework (2021) over the original 2013 version. The new content has been highlighted and deletions are noted in comment […]
The content areas and six capitals of the integrated report offer a useful structure for holistic internal reporting and driving integrated thinking. See the Integrated Reporting Committee (IRC) of South Africa’s latest Information Paper Aligning Internal […]
The octopus model, also known as the umbrella approach, explains how an organisation’s different reports can fit together.
The Paper has been updated for the changes in the revised <IR> Framework. The Disclosure of Governance Information in the Integrated Report (Updated): An Information Paper includes a new section, with examples, of the processes […]
The IRC has updated the Starter’s Guide initially published in 2014, to provide organisations with practical suggestions on preparing an integrated report. It is aligned with the King IV Report on Corporate Governance for South Africa, 2016 […]
The six focus areas of a meaningful and concise integrated report are highighted in the IRC’s 2021 Information Paper – Delivering a meaningful and concise integrated report
The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper (Paper) to assist organizations with their disclosure of the information required in terms of the Outlook Content Element of the Framework. The […]
Information Paper: Achieving Balance in the Integrated Report The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper, Achieving Balance in the Integrated Report: An Information Paper. The Paper discusses the role […]
Information Paper: Disclosure of Performance against Strategic Objectives The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organizations achieve better practice in disclosing performance against strategic objectives in the integrated report. The Paper highlights […]
Information Paper: Reporting on Outcomes The International <IR> Framework (Framework) was issued by the International Integrated Reporting Council (IIRC) in December 2013. It has been endorsed by the Integrated Reporting Committee (IRC) of South Africa as guidance […]
The United Nations’ Sustainable Development Goals (SDGs)1 were created as a blueprint for society to address our most urgent social, environmental and developmental challenges. The document below discusses some frequently asked questions relating to how the […]
To whom should the integrated report be addressed, that is, who is the target audience of the organization’s integrated report? This question has been asked by preparers of integrated reports in South Africa. It is […]
Using the six capitals in the integrated report New preparers of integrated reports may wonder at how the six capitals referred to in the International <IR> Framework (Framework) should be presented in the integrated report. […]
How can the integrated report fit into an organisation’s corporate reporting structure? This is a question often asked by organisations starting out on their integrated reporting journey. The organisation’s board (or top governing body) should […]
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