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 […]

Information Papers

FAQ: The audience of the Integrated Report

To whom should the integrated report be addressed, that is, who is the target audience of the organization’s integrated report? This question has been asked by preparers of integrated reports in South Africa. It is […]