Guidance

Materiality in Integrated Reporting

In March 2014, the IRC endorsed the International <IR> Framework, released by the International Integrated Reporting Council (IIRC) in December 2013, as guidance on good practice on how to prepare an integrated report. The IIRC has […]

Information Papers

Reporting on Outcomes

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 […]

Information Papers

FAQ: The Octopus Model

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 […]