101 on the Integrated Report

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?

Read the article here.