Integrated Reporting



Businesses need a reporting environment which is conducive to understanding and articulating their strategies which ultimately drive business performance. AnĀ integrated reportĀ 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 in the short, medium and long term. Integrated reporting is essentially a process aimed at producing an integrated report by an organization about its value creation and other related communication. It is a marker of the company's strategy which brings forth its strategy towards creating lasting value for its group of stakeholders and larger society. Business and investors from over 25 countries are involved in the work of IIRC and have been actively working in the development of the International Framework.


Today the close connectedness of businesses with society highlights the fact that the value created by a company cannot be expressed in isolation by the financial and sustainability reports but instead it is indispensable to establish clear links between 'single bottom line' and sustainability impacts. helps enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their interdependencies. This understanding of the strategic links between economic results and environmental and social issues is the key to anticipating and mitigating short and long term risk management. Ultimately, the process improves the quality of information available to providers of financial capital and enable a more efficient and productive allocation of capital to the respective firm.


Integrated reporting, thus gives a dashboard view of a company's operations and performances, enabling the board to support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term.