INTEGRATED REPORTING (IR)

 

IDENTIFIES THE INFORMATION TO BE INCLUDED IN AND INTEGRATED REPORT FOR ASSESS AND ORGANIZATION'S ABILITY TO CREATE VALUE

According to the International Integrated Reporting Council  (IIRC) an integrated report is "a concise communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over the short, medium, and long term."

The Integrated Reporting Guiding Principles and Content Elements provide base building blocks to support an organization's mission, strategy, and performance achievement in a transparent manner.

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THE INTERNATIONAL (IR) FRAMEWORK

INTEGRATED REPORTING (IR)

"The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time. An integrated report benefits all stakeholders interested in an organization’s ability to create value over time, including employees, customers, suppliers, business partners, local communities, legislators, regulators and policy-makers."

"An integrated report aims to provide insight about the resources and relationships used and affected by an organization – these are collectively referred to as “the capitals” in this Framework. It also seeks to explain how the organization interacts with the external environment and the capitals to create value over the short, medium and long term."

INTEGRATED REPORTING VALUE CREATION PROCESS

Source: International Framework Integrated Reporting