If you’re just setting out on your Integrated Reporting journey, here are some documents that should help get you up to speed.
What is an integrated report?
The International <IR> Framework defines an integrated report as follows:
An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term.
Guidance
Read the documents listed under “Guidance in South Africa” in our Guidance section.
Integrated Reporting 101
Watch the video: How to do an IR and other IR topics
Read the article “Need to get up to speed on integrated reporting”
For more information on what an integrated report is and why it matters, watch this YouTube video prepared by ACCA: What is Integrated Reporting and why does it matter?
Tips
Our Information Paper “Preparing an Integrated Report – A Starter’s Guide” provides useful hints and tips for preparing your own integrated report.
The Value Reporting Foundation has released Transition to integrated reporting: A Guide to getting started Its aimed at helping new preparers develop a transition plan to integrated reporting.
The Journal of Accountancy article titled “7 tips for adopting integrated reporting”
Effective Reporting
The publication from the IFC and the Global Corporate Governance Forum “Integrated Reporting: Lessons from the South African Experience” provides insight into what contributes to effective integrated reporting:
What constitutes meaningful integrated reporting is answered in the article by CGF: “Why all organisations should publish a meaningful Integrated Report”
ACCA’s publication titled “Insights into integrated reporting 3.0: The drive for authenticity”
A guided journey into integrated reporting is provided by BDO in “Driving value creation through integrated thinking and reporting”
Guidance from a CFO perspective is offered in this article by Chris Ruggeri, National managing principal at Deloitte transactions and business analytics: “Activism, guidance and purpose: The IR issues on the minds of CFOs“
Guidance from a director’s perspective is offered in this publication by Deloitte: “A Directors’ guide to Integrated Reporting”
The BCG article titled: “Ten Lessons from 20 Years of Value Creation Insights” and the practical how-to-guide by the UK Green Building Council: “Practical how-to guide: Implementing Integrated Reporting“